id	sid	tid	token	lemma	pos
ijtc-1665	1	1	ilomata	ilomata	PROPN
ijtc-1665	1	2	international	international	ADJ
ijtc-1665	1	3	journal	journal	NOUN
ijtc-1665	1	4	of	of	ADP
ijtc-1665	1	5	tax	tax	PROPN
ijtc-1665	1	6	&	&	CCONJ
ijtc-1665	1	7	accounting	account	VERB
ijtc-1665	1	8	p	p	PROPN
ijtc-1665	1	9	-	-	PUNCT
ijtc-1665	1	10	issn	issn	NOUN
ijtc-1665	1	11	:	:	PUNCT
ijtc-1665	1	12	2714	2714	NUM
ijtc-1665	1	13	-	-	SYM
ijtc-1665	1	14	9838	9838	NUM
ijtc-1665	1	15	;	;	PUNCT
ijtc-1665	1	16	e	e	X
ijtc-1665	1	17	-	-	PUNCT
ijtc-1665	1	18	issn	issn	NOUN
ijtc-1665	1	19	:	:	PUNCT
ijtc-1665	1	20	2714	2714	NUM
ijtc-1665	1	21	-	-	SYM
ijtc-1665	1	22	9846	9846	NUM
ijtc-1665	1	23	volume	volume	NOUN
ijtc-1665	1	24	5	5	NUM
ijtc-1665	1	25	,	,	PUNCT
ijtc-1665	1	26	issue	issue	NOUN
ijtc-1665	1	27	4	4	NUM
ijtc-1665	1	28	october	october	NOUN
ijtc-1665	1	29	2024	2024	NUM
ijtc-1665	1	30	page	page	NOUN
ijtc-1665	1	31	no	no	NOUN
ijtc-1665	1	32	.	.	NOUN
ijtc-1665	2	1	1	1	NUM
ijtc-1665	2	2	-	-	SYM
ijtc-1665	2	3	16	16	NUM
ijtc-1665	2	4	1	1	NUM
ijtc-1665	2	5	|	|	ADV
ijtc-1665	2	6	ilomata	ilomata	PROPN
ijtc-1665	2	7	international	international	ADJ
ijtc-1665	2	8	journal	journal	NOUN
ijtc-1665	2	9	of	of	ADP
ijtc-1665	2	10	tax	tax	PROPN
ijtc-1665	2	11	&	&	CCONJ
ijtc-1665	2	12	accounting	account	VERB
ijtc-1665	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	2	14	impact	impact	NOUN
ijtc-1665	2	15	of	of	ADP
ijtc-1665	2	16	social	social	ADJ
ijtc-1665	2	17	responsibility	responsibility	NOUN
ijtc-1665	2	18	on	on	ADP
ijtc-1665	2	19	income	income	NOUN
ijtc-1665	2	20	tax	tax	NOUN
ijtc-1665	2	21	:	:	PUNCT
ijtc-1665	2	22	empirical	empirical	ADJ
ijtc-1665	2	23	evidence	evidence	NOUN
ijtc-1665	2	24	from	from	ADP
ijtc-1665	2	25	nigeria	nigeria	PROPN
ijtc-1665	3	1	emmanuel	emmanuel	PROPN
ijtc-1665	3	2	imuede	imuede	PROPN
ijtc-1665	3	3	oyasor1	oyasor1	PROPN
ijtc-1665	4	1	1walter	1walter	NUM
ijtc-1665	4	2	sisulu	sisulu	ADJ
ijtc-1665	4	3	university	university	NOUN
ijtc-1665	4	4	,	,	PUNCT
ijtc-1665	4	5	south	south	PROPN
ijtc-1665	4	6	africa	africa	PROPN
ijtc-1665	4	7	.	.	PUNCT
ijtc-1665	5	1	correspondent	correspondent	NOUN
ijtc-1665	5	2	:	:	PUNCT
ijtc-1665	5	3	emmanueloyasor247@gmail.com1	emmanueloyasor247@gmail.com1	PROPN
ijtc-1665	5	4	introduction	introduction	NOUN
ijtc-1665	5	5	corporate	corporate	ADJ
ijtc-1665	5	6	social	social	ADJ
ijtc-1665	5	7	responsibility	responsibility	NOUN
ijtc-1665	5	8	(	(	PUNCT
ijtc-1665	5	9	csr	csr	NOUN
ijtc-1665	5	10	)	)	PUNCT
ijtc-1665	5	11	is	be	AUX
ijtc-1665	5	12	a	a	DET
ijtc-1665	5	13	moral	moral	ADJ
ijtc-1665	5	14	obligation	obligation	NOUN
ijtc-1665	5	15	which	which	PRON
ijtc-1665	5	16	,	,	PUNCT
ijtc-1665	5	17	sometimes	sometimes	ADV
ijtc-1665	5	18	,	,	PUNCT
ijtc-1665	5	19	conflicts	conflict	NOUN
ijtc-1665	5	20	with	with	ADP
ijtc-1665	5	21	the	the	DET
ijtc-1665	5	22	firms	firm	NOUN
ijtc-1665	5	23	’	’	PART
ijtc-1665	5	24	profitability	profitability	NOUN
ijtc-1665	5	25	objective	objective	NOUN
ijtc-1665	5	26	.	.	PUNCT
ijtc-1665	6	1	gribnau	gribnau	PROPN
ijtc-1665	6	2	(	(	PUNCT
ijtc-1665	6	3	2015	2015	NUM
ijtc-1665	6	4	)	)	PUNCT
ijtc-1665	6	5	notes	note	VERB
ijtc-1665	6	6	that	that	SCONJ
ijtc-1665	6	7	companies	company	NOUN
ijtc-1665	6	8	endorsing	endorse	VERB
ijtc-1665	6	9	csr	csr	AUX
ijtc-1665	6	10	accept	accept	VERB
ijtc-1665	6	11	ethical	ethical	ADJ
ijtc-1665	6	12	obligations	obligation	NOUN
ijtc-1665	6	13	“	"	PUNCT
ijtc-1665	6	14	beyond	beyond	ADP
ijtc-1665	6	15	compliance	compliance	NOUN
ijtc-1665	6	16	with	with	ADP
ijtc-1665	6	17	the	the	DET
ijtc-1665	6	18	law	law	NOUN
ijtc-1665	6	19	.	.	PUNCT
ijtc-1665	7	1	the	the	DET
ijtc-1665	7	2	sustained	sustained	ADJ
ijtc-1665	7	3	interest	interest	NOUN
ijtc-1665	7	4	being	be	AUX
ijtc-1665	7	5	shown	show	VERB
ijtc-1665	7	6	by	by	ADP
ijtc-1665	7	7	organizations	organization	NOUN
ijtc-1665	7	8	received	receive	VERB
ijtc-1665	7	9	:	:	PUNCT
ijtc-1665	7	10	july	july	PROPN
ijtc-1665	7	11	15	15	NUM
ijtc-1665	7	12	,	,	PUNCT
ijtc-1665	7	13	2024	2024	NUM
ijtc-1665	7	14	accepted	accept	VERB
ijtc-1665	7	15	:	:	PUNCT
ijtc-1665	7	16	october	october	PROPN
ijtc-1665	7	17	10	10	NUM
ijtc-1665	7	18	.	.	PUNCT
ijtc-1665	7	19	2024	2024	NUM
ijtc-1665	7	20	published	publish	VERB
ijtc-1665	7	21	:	:	PUNCT
ijtc-1665	7	22	october	october	PROPN
ijtc-1665	7	23	31	31	NUM
ijtc-1665	7	24	,	,	PUNCT
ijtc-1665	7	25	2024	2024	NUM
ijtc-1665	7	26	citation	citation	NOUN
ijtc-1665	7	27	:	:	PUNCT
ijtc-1665	7	28	oyasor	oyasor	PROPN
ijtc-1665	7	29	,	,	PUNCT
ijtc-1665	7	30	e.i	e.i	PROPN
ijtc-1665	7	31	.	.	PROPN
ijtc-1665	7	32	(	(	PUNCT
ijtc-1665	7	33	2024	2024	NUM
ijtc-1665	7	34	)	)	PUNCT
ijtc-1665	7	35	.	.	PUNCT
ijtc-1665	8	1	impact	impact	NOUN
ijtc-1665	8	2	of	of	ADP
ijtc-1665	8	3	social	social	ADJ
ijtc-1665	8	4	responsibility	responsibility	NOUN
ijtc-1665	8	5	on	on	ADP
ijtc-1665	8	6	income	income	NOUN
ijtc-1665	8	7	tax	tax	NOUN
ijtc-1665	8	8	:	:	PUNCT
ijtc-1665	8	9	empirical	empirical	ADJ
ijtc-1665	8	10	evidence	evidence	NOUN
ijtc-1665	8	11	from	from	ADP
ijtc-1665	8	12	nigeria	nigeria	PROPN
ijtc-1665	8	13	.	.	PUNCT
ijtc-1665	9	1	ilomata	ilomata	PROPN
ijtc-1665	9	2	international	international	ADJ
ijtc-1665	9	3	journal	journal	NOUN
ijtc-1665	9	4	of	of	ADP
ijtc-1665	9	5	tax	tax	NOUN
ijtc-1665	9	6	and	and	CCONJ
ijtc-1665	9	7	accounting	accounting	NOUN
ijtc-1665	9	8	,	,	PUNCT
ijtc-1665	9	9	5(4	5(4	NUM
ijtc-1665	9	10	)	)	PUNCT
ijtc-1665	9	11	,	,	PUNCT
ijtc-1665	9	12	175	175	NUM
ijtc-1665	9	13	-	-	SYM
ijtc-1665	9	14	183	183	NUM
ijtc-1665	9	15	.	.	PUNCT
ijtc-1665	10	1	https://doi.org/10.61194/ijtc.v5i4.1665	https://doi.org/10.61194/ijtc.v5i4.1665	ADJ
ijtc-1665	10	2	abstract	abstract	NOUN
ijtc-1665	10	3	:	:	PUNCT
ijtc-1665	10	4	the	the	DET
ijtc-1665	10	5	study	study	NOUN
ijtc-1665	10	6	investigated	investigate	VERB
ijtc-1665	10	7	the	the	DET
ijtc-1665	10	8	relationship	relationship	NOUN
ijtc-1665	10	9	between	between	ADP
ijtc-1665	10	10	community	community	NOUN
ijtc-1665	10	11	responsibility	responsibility	NOUN
ijtc-1665	10	12	and	and	CCONJ
ijtc-1665	10	13	effective	effective	ADJ
ijtc-1665	10	14	income	income	NOUN
ijtc-1665	10	15	tax	tax	NOUN
ijtc-1665	10	16	rate	rate	NOUN
ijtc-1665	10	17	of	of	ADP
ijtc-1665	10	18	listed	list	VERB
ijtc-1665	10	19	insurers	insurer	NOUN
ijtc-1665	10	20	in	in	ADP
ijtc-1665	10	21	nigeria	nigeria	PROPN
ijtc-1665	10	22	;	;	PUNCT
ijtc-1665	10	23	determined	determine	VERB
ijtc-1665	10	24	the	the	DET
ijtc-1665	10	25	relationship	relationship	NOUN
ijtc-1665	10	26	between	between	ADP
ijtc-1665	10	27	environmental	environmental	ADJ
ijtc-1665	10	28	responsibility	responsibility	NOUN
ijtc-1665	10	29	and	and	CCONJ
ijtc-1665	10	30	effective	effective	ADJ
ijtc-1665	10	31	income	income	NOUN
ijtc-1665	10	32	tax	tax	NOUN
ijtc-1665	10	33	rate	rate	NOUN
ijtc-1665	10	34	of	of	ADP
ijtc-1665	10	35	listed	list	VERB
ijtc-1665	10	36	insurers	insurer	NOUN
ijtc-1665	10	37	in	in	ADP
ijtc-1665	10	38	nigeria	nigeria	PROPN
ijtc-1665	10	39	;	;	PUNCT
ijtc-1665	10	40	examined	examine	VERB
ijtc-1665	10	41	the	the	DET
ijtc-1665	10	42	relationship	relationship	NOUN
ijtc-1665	10	43	between	between	ADP
ijtc-1665	10	44	ethical	ethical	ADJ
ijtc-1665	10	45	responsibility	responsibility	NOUN
ijtc-1665	10	46	and	and	CCONJ
ijtc-1665	10	47	effective	effective	ADJ
ijtc-1665	10	48	income	income	NOUN
ijtc-1665	10	49	tax	tax	NOUN
ijtc-1665	10	50	rate	rate	NOUN
ijtc-1665	10	51	of	of	ADP
ijtc-1665	10	52	listed	list	VERB
ijtc-1665	10	53	insurers	insurer	NOUN
ijtc-1665	10	54	in	in	ADP
ijtc-1665	10	55	nigeria	nigeria	PROPN
ijtc-1665	10	56	;	;	PUNCT
ijtc-1665	10	57	examined	examine	VERB
ijtc-1665	10	58	the	the	DET
ijtc-1665	10	59	relationship	relationship	NOUN
ijtc-1665	10	60	between	between	ADP
ijtc-1665	10	61	firms	firm	NOUN
ijtc-1665	10	62	’	’	PART
ijtc-1665	10	63	diversity	diversity	NOUN
ijtc-1665	10	64	and	and	CCONJ
ijtc-1665	10	65	effective	effective	ADJ
ijtc-1665	10	66	income	income	NOUN
ijtc-1665	10	67	tax	tax	NOUN
ijtc-1665	10	68	rate	rate	NOUN
ijtc-1665	10	69	of	of	ADP
ijtc-1665	10	70	listed	list	VERB
ijtc-1665	10	71	insurers	insurer	NOUN
ijtc-1665	10	72	in	in	ADP
ijtc-1665	10	73	nigeria	nigeria	PROPN
ijtc-1665	10	74	the	the	DET
ijtc-1665	10	75	ex	ex	NOUN
ijtc-1665	10	76	-	-	ADJ
ijtc-1665	10	77	post	post	ADJ
ijtc-1665	10	78	facto	facto	X
ijtc-1665	10	79	research	research	NOUN
ijtc-1665	10	80	design	design	NOUN
ijtc-1665	10	81	was	be	AUX
ijtc-1665	10	82	employed	employ	VERB
ijtc-1665	10	83	and	and	CCONJ
ijtc-1665	10	84	on	on	ADP
ijtc-1665	10	85	published	publish	VERB
ijtc-1665	10	86	sourced	source	VERB
ijtc-1665	10	87	from	from	ADP
ijtc-1665	10	88	the	the	DET
ijtc-1665	10	89	audited	audit	VERB
ijtc-1665	10	90	annual	annual	ADJ
ijtc-1665	10	91	reports	report	NOUN
ijtc-1665	10	92	of	of	ADP
ijtc-1665	10	93	the	the	DET
ijtc-1665	10	94	listed	list	VERB
ijtc-1665	10	95	insurers	insurer	NOUN
ijtc-1665	10	96	between	between	ADP
ijtc-1665	10	97	the	the	DET
ijtc-1665	10	98	periods	period	NOUN
ijtc-1665	10	99	of	of	ADP
ijtc-1665	10	100	2013	2013	NUM
ijtc-1665	10	101	-	-	SYM
ijtc-1665	10	102	2022	2022	NUM
ijtc-1665	10	103	.	.	PUNCT
ijtc-1665	11	1	the	the	DET
ijtc-1665	11	2	data	datum	NOUN
ijtc-1665	11	3	were	be	AUX
ijtc-1665	11	4	pre	pre	VERB
ijtc-1665	11	5	-	-	VERB
ijtc-1665	11	6	tested	test	VERB
ijtc-1665	11	7	using	use	VERB
ijtc-1665	11	8	descriptive	descriptive	ADJ
ijtc-1665	11	9	statistics	statistic	NOUN
ijtc-1665	11	10	,	,	PUNCT
ijtc-1665	11	11	stationarity	stationarity	NOUN
ijtc-1665	11	12	(	(	PUNCT
ijtc-1665	11	13	unit	unit	NOUN
ijtc-1665	11	14	)	)	PUNCT
ijtc-1665	11	15	root	root	NOUN
ijtc-1665	11	16	test	test	NOUN
ijtc-1665	11	17	,	,	PUNCT
ijtc-1665	11	18	johansen	johansen	PROPN
ijtc-1665	11	19	cointegration	cointegration	PROPN
ijtc-1665	11	20	.	.	PUNCT
ijtc-1665	12	1	the	the	DET
ijtc-1665	12	2	hypotheses	hypothesis	NOUN
ijtc-1665	12	3	were	be	AUX
ijtc-1665	12	4	analyzed	analyze	VERB
ijtc-1665	12	5	using	use	VERB
ijtc-1665	12	6	fixed	fix	VERB
ijtc-1665	12	7	effect	effect	NOUN
ijtc-1665	12	8	(	(	PUNCT
ijtc-1665	12	9	panel	panel	NOUN
ijtc-1665	12	10	data	datum	NOUN
ijtc-1665	12	11	)	)	PUNCT
ijtc-1665	12	12	.	.	PUNCT
ijtc-1665	13	1	the	the	DET
ijtc-1665	13	2	findings	finding	NOUN
ijtc-1665	13	3	revealed	reveal	VERB
ijtc-1665	13	4	that	that	SCONJ
ijtc-1665	13	5	(	(	PUNCT
ijtc-1665	13	6	p=0.8909>0.05	p=0.8909>0.05	PROPN
ijtc-1665	13	7	)	)	PUNCT
ijtc-1665	13	8	which	which	PRON
ijtc-1665	13	9	indicated	indicate	VERB
ijtc-1665	13	10	that	that	SCONJ
ijtc-1665	13	11	there	there	PRON
ijtc-1665	13	12	is	be	VERB
ijtc-1665	13	13	not	not	PART
ijtc-1665	13	14	enough	enough	ADJ
ijtc-1665	13	15	evidence	evidence	NOUN
ijtc-1665	13	16	to	to	PART
ijtc-1665	13	17	reject	reject	VERB
ijtc-1665	13	18	the	the	DET
ijtc-1665	13	19	null	null	ADJ
ijtc-1665	13	20	hypothesis	hypothesis	NOUN
ijtc-1665	13	21	one	one	NUM
ijtc-1665	13	22	.	.	PUNCT
ijtc-1665	14	1	thus	thus	ADV
ijtc-1665	14	2	,	,	PUNCT
ijtc-1665	14	3	community	community	NOUN
ijtc-1665	14	4	responsibility	responsibility	NOUN
ijtc-1665	14	5	has	have	VERB
ijtc-1665	14	6	no	no	DET
ijtc-1665	14	7	significant	significant	ADJ
ijtc-1665	14	8	relationship	relationship	NOUN
ijtc-1665	14	9	with	with	ADP
ijtc-1665	14	10	effective	effective	ADJ
ijtc-1665	14	11	income	income	NOUN
ijtc-1665	14	12	tax	tax	NOUN
ijtc-1665	14	13	rate	rate	NOUN
ijtc-1665	14	14	of	of	ADP
ijtc-1665	14	15	listed	list	VERB
ijtc-1665	14	16	insurers	insurer	NOUN
ijtc-1665	14	17	in	in	ADP
ijtc-1665	14	18	nigeria	nigeria	PROPN
ijtc-1665	14	19	.	.	PUNCT
ijtc-1665	15	1	similarly	similarly	ADV
ijtc-1665	15	2	,	,	PUNCT
ijtc-1665	15	3	the	the	DET
ijtc-1665	15	4	environmental	environmental	ADJ
ijtc-1665	15	5	responsibility	responsibility	NOUN
ijtc-1665	15	6	indicated	indicate	VERB
ijtc-1665	15	7	(	(	PUNCT
ijtc-1665	15	8	p=0.4889>0.05	p=0.4889>0.05	NOUN
ijtc-1665	15	9	)	)	PUNCT
ijtc-1665	15	10	on	on	ADP
ijtc-1665	15	11	effective	effective	ADJ
ijtc-1665	15	12	income	income	NOUN
ijtc-1665	15	13	tax	tax	NOUN
ijtc-1665	15	14	rate	rate	NOUN
ijtc-1665	15	15	,	,	PUNCT
ijtc-1665	15	16	which	which	PRON
ijtc-1665	15	17	implied	imply	VERB
ijtc-1665	15	18	that	that	SCONJ
ijtc-1665	15	19	environmental	environmental	ADJ
ijtc-1665	15	20	responsibility	responsibility	NOUN
ijtc-1665	15	21	has	have	VERB
ijtc-1665	15	22	no	no	DET
ijtc-1665	15	23	significant	significant	ADJ
ijtc-1665	15	24	relationship	relationship	NOUN
ijtc-1665	15	25	with	with	ADP
ijtc-1665	15	26	effective	effective	ADJ
ijtc-1665	15	27	income	income	NOUN
ijtc-1665	15	28	tax	tax	NOUN
ijtc-1665	15	29	rate	rate	NOUN
ijtc-1665	15	30	of	of	ADP
ijtc-1665	15	31	listed	list	VERB
ijtc-1665	15	32	insurers	insurer	NOUN
ijtc-1665	15	33	in	in	ADP
ijtc-1665	15	34	nigeria	nigeria	PROPN
ijtc-1665	15	35	.	.	PUNCT
ijtc-1665	16	1	ethical	ethical	ADJ
ijtc-1665	16	2	responsibility	responsibility	NOUN
ijtc-1665	16	3	depicted	depict	VERB
ijtc-1665	16	4	(	(	PUNCT
ijtc-1665	16	5	p=0.4801>0.05	p=0.4801>0.05	NOUN
ijtc-1665	16	6	)	)	PUNCT
ijtc-1665	16	7	on	on	ADP
ijtc-1665	16	8	effective	effective	ADJ
ijtc-1665	16	9	income	income	NOUN
ijtc-1665	16	10	tax	tax	NOUN
ijtc-1665	16	11	rate	rate	NOUN
ijtc-1665	16	12	,	,	PUNCT
ijtc-1665	16	13	which	which	PRON
ijtc-1665	16	14	implied	imply	VERB
ijtc-1665	16	15	that	that	SCONJ
ijtc-1665	16	16	the	the	DET
ijtc-1665	16	17	ethical	ethical	ADJ
ijtc-1665	16	18	responsibility	responsibility	NOUN
ijtc-1665	16	19	has	have	VERB
ijtc-1665	16	20	no	no	DET
ijtc-1665	16	21	significant	significant	ADJ
ijtc-1665	16	22	relationship	relationship	NOUN
ijtc-1665	16	23	with	with	ADP
ijtc-1665	16	24	effective	effective	ADJ
ijtc-1665	16	25	income	income	NOUN
ijtc-1665	16	26	tax	tax	NOUN
ijtc-1665	16	27	rate	rate	NOUN
ijtc-1665	16	28	of	of	ADP
ijtc-1665	16	29	listed	list	VERB
ijtc-1665	16	30	insurers	insurer	NOUN
ijtc-1665	16	31	in	in	ADP
ijtc-1665	16	32	nigeria	nigeria	PROPN
ijtc-1665	16	33	.	.	PUNCT
ijtc-1665	17	1	and	and	CCONJ
ijtc-1665	17	2	firms	firm	NOUN
ijtc-1665	17	3	’	'	PUNCT
ijtc-1665	17	4	diversity	diversity	NOUN
ijtc-1665	17	5	showed	show	VERB
ijtc-1665	17	6	(	(	PUNCT
ijtc-1665	17	7	p	p	X
ijtc-1665	17	8	=	=	PUNCT
ijtc-1665	17	9	0.7930	0.7930	NUM
ijtc-1665	17	10	<	<	NOUN
ijtc-1665	17	11	0.05	0.05	NUM
ijtc-1665	17	12	)	)	PUNCT
ijtc-1665	17	13	effective	effective	ADJ
ijtc-1665	17	14	income	income	NOUN
ijtc-1665	17	15	tax	tax	NOUN
ijtc-1665	17	16	rate	rate	NOUN
ijtc-1665	17	17	,	,	PUNCT
ijtc-1665	17	18	which	which	PRON
ijtc-1665	17	19	revealed	reveal	VERB
ijtc-1665	17	20	that	that	SCONJ
ijtc-1665	17	21	the	the	DET
ijtc-1665	17	22	firms	firm	NOUN
ijtc-1665	17	23	’	’	PART
ijtc-1665	17	24	diversity	diversity	NOUN
ijtc-1665	17	25	has	have	VERB
ijtc-1665	17	26	no	no	DET
ijtc-1665	17	27	significant	significant	ADJ
ijtc-1665	17	28	relationship	relationship	NOUN
ijtc-1665	17	29	with	with	ADP
ijtc-1665	17	30	effective	effective	ADJ
ijtc-1665	17	31	income	income	NOUN
ijtc-1665	17	32	tax	tax	NOUN
ijtc-1665	17	33	rate	rate	NOUN
ijtc-1665	17	34	of	of	ADP
ijtc-1665	17	35	listed	list	VERB
ijtc-1665	17	36	insurers	insurer	NOUN
ijtc-1665	17	37	.	.	PUNCT
ijtc-1665	18	1	the	the	DET
ijtc-1665	18	2	study	study	NOUN
ijtc-1665	18	3	concluded	conclude	VERB
ijtc-1665	18	4	that	that	SCONJ
ijtc-1665	18	5	community	community	NOUN
ijtc-1665	18	6	responsibility	responsibility	NOUN
ijtc-1665	18	7	,	,	PUNCT
ijtc-1665	18	8	environmental	environmental	ADJ
ijtc-1665	18	9	responsibility	responsibility	NOUN
ijtc-1665	18	10	,	,	PUNCT
ijtc-1665	18	11	ethical	ethical	ADJ
ijtc-1665	18	12	responsibility	responsibility	NOUN
ijtc-1665	18	13	and	and	CCONJ
ijtc-1665	18	14	firms	firm	NOUN
ijtc-1665	18	15	’	'	PUNCT
ijtc-1665	18	16	diversity	diversity	NOUN
ijtc-1665	18	17	have	have	VERB
ijtc-1665	18	18	no	no	DET
ijtc-1665	18	19	connection	connection	NOUN
ijtc-1665	18	20	with	with	ADP
ijtc-1665	18	21	corporate	corporate	ADJ
ijtc-1665	18	22	income	income	NOUN
ijtc-1665	18	23	tax	tax	NOUN
ijtc-1665	18	24	of	of	ADP
ijtc-1665	18	25	the	the	DET
ijtc-1665	18	26	listed	list	VERB
ijtc-1665	18	27	insurance	insurance	NOUN
ijtc-1665	18	28	companies	company	NOUN
ijtc-1665	18	29	.	.	PUNCT
ijtc-1665	19	1	keywords	keyword	NOUN
ijtc-1665	19	2	:	:	PUNCT
ijtc-1665	19	3	community	community	NOUN
ijtc-1665	19	4	responsibility	responsibility	NOUN
ijtc-1665	19	5	,	,	PUNCT
ijtc-1665	19	6	environmental	environmental	ADJ
ijtc-1665	19	7	responsibility	responsibility	NOUN
ijtc-1665	19	8	,	,	PUNCT
ijtc-1665	19	9	ethical	ethical	ADJ
ijtc-1665	19	10	responsibility	responsibility	NOUN
ijtc-1665	19	11	and	and	CCONJ
ijtc-1665	19	12	firms	firm	NOUN
ijtc-1665	19	13	’	'	PUNCT
ijtc-1665	19	14	diversity	diversity	NOUN
ijtc-1665	19	15	,	,	PUNCT
ijtc-1665	19	16	effective	effective	ADJ
ijtc-1665	19	17	tax	tax	NOUN
ijtc-1665	19	18	rate	rate	NOUN
ijtc-1665	19	19	this	this	PRON
ijtc-1665	19	20	is	be	AUX
ijtc-1665	19	21	an	an	DET
ijtc-1665	19	22	open	open	ADJ
ijtc-1665	19	23	access	access	NOUN
ijtc-1665	19	24	article	article	NOUN
ijtc-1665	19	25	under	under	ADP
ijtc-1665	19	26	the	the	DET
ijtc-1665	19	27	cc	cc	NOUN
ijtc-1665	19	28	-	-	PUNCT
ijtc-1665	19	29	by	by	ADP
ijtc-1665	19	30	4.0	4.0	NUM
ijtc-1665	19	31	license	license	NOUN
ijtc-1665	19	32	.	.	PUNCT
ijtc-1665	20	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1665	20	2	mailto	mailto	PROPN
ijtc-1665	20	3	:	:	PUNCT
ijtc-1665	20	4	emmanueloyasor247@gmail.com1	emmanueloyasor247@gmail.com1	PROPN
ijtc-1665	20	5	https://doi.org/10.61194/ijtc.v5i4.1665	https://doi.org/10.61194/ijtc.v5i4.1665	PROPN
ijtc-1665	20	6	impact	impact	NOUN
ijtc-1665	20	7	of	of	ADP
ijtc-1665	20	8	social	social	ADJ
ijtc-1665	20	9	responsibility	responsibility	NOUN
ijtc-1665	20	10	on	on	ADP
ijtc-1665	20	11	income	income	NOUN
ijtc-1665	20	12	tax	tax	NOUN
ijtc-1665	20	13	:	:	PUNCT
ijtc-1665	20	14	empirical	empirical	ADJ
ijtc-1665	20	15	evidence	evidence	NOUN
ijtc-1665	20	16	from	from	ADP
ijtc-1665	20	17	nigeria	nigeria	PROPN
ijtc-1665	20	18	oyasor	oyasor	PROPN
ijtc-1665	20	19	2	2	NUM
ijtc-1665	20	20	|	|	ADV
ijtc-1665	20	21	ilomata	ilomata	PROPN
ijtc-1665	20	22	international	international	ADJ
ijtc-1665	20	23	journal	journal	NOUN
ijtc-1665	20	24	of	of	ADP
ijtc-1665	20	25	tax	tax	PROPN
ijtc-1665	20	26	&	&	CCONJ
ijtc-1665	20	27	accounting	accounting	NOUN
ijtc-1665	20	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	20	29	in	in	ADP
ijtc-1665	20	30	csr	csr	NOUN
ijtc-1665	20	31	is	be	AUX
ijtc-1665	20	32	a	a	DET
ijtc-1665	20	33	continued	continue	VERB
ijtc-1665	20	34	attempt	attempt	NOUN
ijtc-1665	20	35	to	to	PART
ijtc-1665	20	36	satisfy	satisfy	VERB
ijtc-1665	20	37	the	the	DET
ijtc-1665	20	38	expectations	expectation	NOUN
ijtc-1665	20	39	of	of	ADP
ijtc-1665	20	40	various	various	ADJ
ijtc-1665	20	41	stakeholders	stakeholder	NOUN
ijtc-1665	20	42	.	.	PUNCT
ijtc-1665	21	1	there	there	PRON
ijtc-1665	21	2	have	have	AUX
ijtc-1665	21	3	been	be	AUX
ijtc-1665	21	4	civic	civic	ADJ
ijtc-1665	21	5	,	,	PUNCT
ijtc-1665	21	6	labor	labor	NOUN
ijtc-1665	21	7	,	,	PUNCT
ijtc-1665	21	8	ecological	ecological	ADJ
ijtc-1665	21	9	,	,	PUNCT
ijtc-1665	21	10	and	and	CCONJ
ijtc-1665	21	11	product	product	NOUN
ijtc-1665	21	12	factors	factor	NOUN
ijtc-1665	21	13	.	.	PUNCT
ijtc-1665	22	1	ecological	ecological	ADJ
ijtc-1665	22	2	factors	factor	NOUN
ijtc-1665	22	3	concentrate	concentrate	VERB
ijtc-1665	22	4	on	on	ADP
ijtc-1665	22	5	investment	investment	NOUN
ijtc-1665	22	6	in	in	ADP
ijtc-1665	22	7	a	a	DET
ijtc-1665	22	8	safe	safe	ADJ
ijtc-1665	22	9	and	and	CCONJ
ijtc-1665	22	10	habitable	habitable	ADJ
ijtc-1665	22	11	environment	environment	NOUN
ijtc-1665	22	12	or	or	CCONJ
ijtc-1665	22	13	doing	do	VERB
ijtc-1665	22	14	business	business	NOUN
ijtc-1665	22	15	in	in	ADP
ijtc-1665	22	16	a	a	DET
ijtc-1665	22	17	manner	manner	NOUN
ijtc-1665	22	18	that	that	PRON
ijtc-1665	22	19	allows	allow	VERB
ijtc-1665	22	20	the	the	DET
ijtc-1665	22	21	environment	environment	NOUN
ijtc-1665	22	22	to	to	PART
ijtc-1665	22	23	remain	remain	VERB
ijtc-1665	22	24	sustainable	sustainable	ADJ
ijtc-1665	22	25	.	.	PUNCT
ijtc-1665	23	1	these	these	DET
ijtc-1665	23	2	lines	line	NOUN
ijtc-1665	23	3	of	of	ADP
ijtc-1665	23	4	thought	thought	NOUN
ijtc-1665	23	5	signpost	signpost	VERB
ijtc-1665	23	6	a	a	DET
ijtc-1665	23	7	good	good	ADJ
ijtc-1665	23	8	part	part	NOUN
ijtc-1665	23	9	of	of	ADP
ijtc-1665	23	10	the	the	DET
ijtc-1665	23	11	sustainable	sustainable	ADJ
ijtc-1665	23	12	development	development	NOUN
ijtc-1665	23	13	goals	goal	NOUN
ijtc-1665	23	14	(	(	PUNCT
ijtc-1665	23	15	obaideen	obaideen	NOUN
ijtc-1665	23	16	et	et	PROPN
ijtc-1665	23	17	al	al	PROPN
ijtc-1665	23	18	.	.	PROPN
ijtc-1665	23	19	,	,	PUNCT
ijtc-1665	23	20	2022	2022	NUM
ijtc-1665	23	21	)	)	PUNCT
ijtc-1665	23	22	.	.	PUNCT
ijtc-1665	24	1	in	in	ADP
ijtc-1665	24	2	nigeria	nigeria	PROPN
ijtc-1665	24	3	,	,	PUNCT
ijtc-1665	24	4	most	most	ADJ
ijtc-1665	24	5	firms	firm	NOUN
ijtc-1665	24	6	,	,	PUNCT
ijtc-1665	24	7	especially	especially	ADV
ijtc-1665	24	8	insurance	insurance	NOUN
ijtc-1665	24	9	companies	company	NOUN
ijtc-1665	24	10	are	be	AUX
ijtc-1665	24	11	deemed	deem	VERB
ijtc-1665	24	12	to	to	PART
ijtc-1665	24	13	be	be	AUX
ijtc-1665	24	14	socially	socially	ADV
ijtc-1665	24	15	responsible	responsible	ADJ
ijtc-1665	24	16	and	and	CCONJ
ijtc-1665	24	17	at	at	ADP
ijtc-1665	24	18	the	the	DET
ijtc-1665	24	19	same	same	ADJ
ijtc-1665	24	20	time	time	NOUN
ijtc-1665	24	21	consider	consider	VERB
ijtc-1665	24	22	crs	crs	NOUN
ijtc-1665	24	23	as	as	ADP
ijtc-1665	24	24	one	one	NUM
ijtc-1665	24	25	of	of	ADP
ijtc-1665	24	26	the	the	DET
ijtc-1665	24	27	tax	tax	NOUN
ijtc-1665	24	28	planning	planning	NOUN
ijtc-1665	24	29	strategies	strategy	NOUN
ijtc-1665	24	30	.	.	PUNCT
ijtc-1665	25	1	the	the	DET
ijtc-1665	25	2	main	main	ADJ
ijtc-1665	25	3	reason	reason	NOUN
ijtc-1665	25	4	for	for	ADP
ijtc-1665	25	5	insurance	insurance	NOUN
ijtc-1665	25	6	business	business	NOUN
ijtc-1665	25	7	to	to	PART
ijtc-1665	25	8	make	make	VERB
ijtc-1665	25	9	the	the	DET
ijtc-1665	25	10	economy	economy	NOUN
ijtc-1665	25	11	more	more	ADV
ijtc-1665	25	12	resilient	resilient	ADJ
ijtc-1665	25	13	for	for	ADP
ijtc-1665	25	14	the	the	DET
ijtc-1665	25	15	people	people	NOUN
ijtc-1665	25	16	(	(	PUNCT
ijtc-1665	25	17	oyetunji	oyetunji	PROPN
ijtc-1665	25	18	et	et	PROPN
ijtc-1665	25	19	al	al	PROPN
ijtc-1665	25	20	.	.	PROPN
ijtc-1665	25	21	,	,	PUNCT
ijtc-1665	25	22	2021	2021	NUM
ijtc-1665	25	23	)	)	PUNCT
ijtc-1665	25	24	.	.	PUNCT
ijtc-1665	26	1	corporate	corporate	ADJ
ijtc-1665	26	2	taxes	taxis	NOUN
ijtc-1665	26	3	in	in	ADP
ijtc-1665	26	4	nigeria	nigeria	PROPN
ijtc-1665	26	5	are	be	AUX
ijtc-1665	26	6	not	not	PART
ijtc-1665	26	7	fully	fully	ADV
ijtc-1665	26	8	utilized	utilize	VERB
ijtc-1665	26	9	for	for	ADP
ijtc-1665	26	10	it	it	PRON
ijtc-1665	26	11	purposes	purpose	NOUN
ijtc-1665	26	12	due	due	ADJ
ijtc-1665	26	13	to	to	ADP
ijtc-1665	26	14	bad	bad	ADJ
ijtc-1665	26	15	governance	governance	NOUN
ijtc-1665	26	16	and	and	CCONJ
ijtc-1665	26	17	corruptions	corruption	NOUN
ijtc-1665	26	18	.	.	PUNCT
ijtc-1665	27	1	as	as	ADP
ijtc-1665	27	2	a	a	DET
ijtc-1665	27	3	result	result	NOUN
ijtc-1665	27	4	,	,	PUNCT
ijtc-1665	27	5	most	most	ADJ
ijtc-1665	27	6	insurers	insurer	NOUN
ijtc-1665	27	7	prefer	prefer	VERB
ijtc-1665	27	8	to	to	PART
ijtc-1665	27	9	invest	invest	VERB
ijtc-1665	27	10	in	in	ADP
ijtc-1665	27	11	csr	csr	X
ijtc-1665	27	12	to	to	PART
ijtc-1665	27	13	socially	socially	ADV
ijtc-1665	27	14	and	and	CCONJ
ijtc-1665	27	15	economically	economically	ADV
ijtc-1665	27	16	safeguard	safeguard	VERB
ijtc-1665	27	17	the	the	DET
ijtc-1665	27	18	lives	life	NOUN
ijtc-1665	27	19	and	and	CCONJ
ijtc-1665	27	20	properties	property	NOUN
ijtc-1665	27	21	of	of	ADP
ijtc-1665	27	22	their	their	PRON
ijtc-1665	27	23	insureds	insured	NOUN
ijtc-1665	27	24	(	(	PUNCT
ijtc-1665	27	25	olaleye	olaleye	NOUN
ijtc-1665	27	26	,	,	PUNCT
ijtc-1665	27	27	2022	2022	NUM
ijtc-1665	27	28	)	)	PUNCT
ijtc-1665	27	29	.	.	PUNCT
ijtc-1665	28	1	this	this	PRON
ijtc-1665	28	2	would	would	AUX
ijtc-1665	28	3	lower	lower	VERB
ijtc-1665	28	4	risk	risk	NOUN
ijtc-1665	28	5	exposure	exposure	NOUN
ijtc-1665	28	6	to	to	ADP
ijtc-1665	28	7	the	the	DET
ijtc-1665	28	8	public	public	NOUN
ijtc-1665	28	9	and	and	CCONJ
ijtc-1665	28	10	in	in	ADP
ijtc-1665	28	11	turn	turn	NOUN
ijtc-1665	28	12	reduce	reduce	VERB
ijtc-1665	28	13	the	the	DET
ijtc-1665	28	14	burden	burden	NOUN
ijtc-1665	28	15	of	of	ADP
ijtc-1665	28	16	claim	claim	NOUN
ijtc-1665	28	17	to	to	PART
ijtc-1665	28	18	be	be	AUX
ijtc-1665	28	19	paid	pay	VERB
ijtc-1665	28	20	by	by	ADP
ijtc-1665	28	21	the	the	DET
ijtc-1665	28	22	insurers	insurer	NOUN
ijtc-1665	28	23	.	.	PUNCT
ijtc-1665	29	1	for	for	ADP
ijtc-1665	29	2	instance	instance	NOUN
ijtc-1665	29	3	,	,	PUNCT
ijtc-1665	29	4	a	a	DET
ijtc-1665	29	5	motor	motor	NOUN
ijtc-1665	29	6	liability	liability	NOUN
ijtc-1665	29	7	insurance	insurance	NOUN
ijtc-1665	29	8	company	company	NOUN
ijtc-1665	29	9	with	with	ADP
ijtc-1665	29	10	large	large	ADJ
ijtc-1665	29	11	number	number	NOUN
ijtc-1665	29	12	of	of	ADP
ijtc-1665	29	13	policyholders	policyholder	NOUN
ijtc-1665	29	14	would	would	AUX
ijtc-1665	29	15	prefer	prefer	VERB
ijtc-1665	29	16	to	to	PART
ijtc-1665	29	17	invest	invest	VERB
ijtc-1665	29	18	on	on	ADP
ijtc-1665	29	19	road	road	NOUN
ijtc-1665	29	20	constructions	construction	NOUN
ijtc-1665	29	21	and	and	CCONJ
ijtc-1665	29	22	rehabilitations	rehabilitation	NOUN
ijtc-1665	29	23	to	to	PART
ijtc-1665	29	24	reduce	reduce	VERB
ijtc-1665	29	25	risk	risk	NOUN
ijtc-1665	29	26	burdens	burden	NOUN
ijtc-1665	29	27	,	,	PUNCT
ijtc-1665	29	28	because	because	SCONJ
ijtc-1665	29	29	if	if	SCONJ
ijtc-1665	29	30	the	the	DET
ijtc-1665	29	31	corporate	corporate	ADJ
ijtc-1665	29	32	tax	tax	NOUN
ijtc-1665	29	33	is	be	AUX
ijtc-1665	29	34	paid	pay	VERB
ijtc-1665	29	35	,	,	PUNCT
ijtc-1665	29	36	it	it	PRON
ijtc-1665	29	37	may	may	AUX
ijtc-1665	29	38	not	not	PART
ijtc-1665	29	39	deliver	deliver	VERB
ijtc-1665	29	40	the	the	DET
ijtc-1665	29	41	road	road	NOUN
ijtc-1665	29	42	because	because	SCONJ
ijtc-1665	29	43	of	of	ADP
ijtc-1665	29	44	bad	bad	ADJ
ijtc-1665	29	45	government	government	NOUN
ijtc-1665	29	46	.	.	PUNCT
ijtc-1665	30	1	csr	csr	NOUN
ijtc-1665	30	2	enhances	enhance	VERB
ijtc-1665	30	3	financial	financial	ADJ
ijtc-1665	30	4	growth	growth	NOUN
ijtc-1665	30	5	of	of	ADP
ijtc-1665	30	6	insurers	insurer	NOUN
ijtc-1665	30	7	and	and	CCONJ
ijtc-1665	30	8	in	in	ADP
ijtc-1665	30	9	the	the	DET
ijtc-1665	30	10	same	same	ADJ
ijtc-1665	30	11	vein	vein	NOUN
ijtc-1665	30	12	serves	serve	VERB
ijtc-1665	30	13	as	as	ADP
ijtc-1665	30	14	tax	tax	NOUN
ijtc-1665	30	15	-	-	PUNCT
ijtc-1665	30	16	deductible	deductible	ADJ
ijtc-1665	30	17	as	as	SCONJ
ijtc-1665	30	18	recommended	recommend	VERB
ijtc-1665	30	19	in	in	ADP
ijtc-1665	30	20	section	section	NOUN
ijtc-1665	30	21	25	25	NUM
ijtc-1665	30	22	of	of	ADP
ijtc-1665	30	23	the	the	DET
ijtc-1665	30	24	companies	company	NOUN
ijtc-1665	30	25	income	income	PROPN
ijtc-1665	30	26	tax	tax	PROPN
ijtc-1665	30	27	act	act	PROPN
ijtc-1665	30	28	(	(	PUNCT
ijtc-1665	30	29	cita	cita	PROPN
ijtc-1665	30	30	)	)	PUNCT
ijtc-1665	30	31	(	(	PUNCT
ijtc-1665	30	32	olaleye	olaleye	NOUN
ijtc-1665	30	33	,	,	PUNCT
ijtc-1665	30	34	2022	2022	NUM
ijtc-1665	30	35	)	)	PUNCT
ijtc-1665	30	36	.	.	PUNCT
ijtc-1665	31	1	it	it	PRON
ijtc-1665	31	2	has	have	AUX
ijtc-1665	31	3	been	be	AUX
ijtc-1665	31	4	argued	argue	VERB
ijtc-1665	31	5	that	that	SCONJ
ijtc-1665	31	6	being	be	AUX
ijtc-1665	31	7	csr	csr	NOUN
ijtc-1665	31	8	compliant	compliant	NOUN
ijtc-1665	31	9	can	can	AUX
ijtc-1665	31	10	put	put	VERB
ijtc-1665	31	11	an	an	DET
ijtc-1665	31	12	organization	organization	NOUN
ijtc-1665	31	13	at	at	ADP
ijtc-1665	31	14	a	a	DET
ijtc-1665	31	15	less	less	ADV
ijtc-1665	31	16	vantage	vantage	NOUN
ijtc-1665	31	17	competitive	competitive	ADJ
ijtc-1665	31	18	position	position	NOUN
ijtc-1665	31	19	than	than	ADP
ijtc-1665	31	20	the	the	DET
ijtc-1665	31	21	ones	one	NOUN
ijtc-1665	31	22	that	that	PRON
ijtc-1665	31	23	are	be	AUX
ijtc-1665	31	24	not	not	PART
ijtc-1665	31	25	(	(	PUNCT
ijtc-1665	31	26	itotenaan	itotenaan	X
ijtc-1665	31	27	et	et	PROPN
ijtc-1665	31	28	aal	aal	PROPN
ijtc-1665	31	29	.	.	PROPN
ijtc-1665	31	30	,	,	PUNCT
ijtc-1665	31	31	2022	2022	NUM
ijtc-1665	31	32	)	)	PUNCT
ijtc-1665	31	33	.	.	PUNCT
ijtc-1665	32	1	the	the	DET
ijtc-1665	32	2	primary	primary	ADJ
ijtc-1665	32	3	focus	focus	NOUN
ijtc-1665	32	4	of	of	ADP
ijtc-1665	32	5	csr	csr	NOUN
ijtc-1665	32	6	is	be	AUX
ijtc-1665	32	7	a	a	DET
ijtc-1665	32	8	redefinition	redefinition	NOUN
ijtc-1665	32	9	of	of	ADP
ijtc-1665	32	10	the	the	DET
ijtc-1665	32	11	objective	objective	NOUN
ijtc-1665	32	12	of	of	ADP
ijtc-1665	32	13	the	the	DET
ijtc-1665	32	14	firm	firm	NOUN
ijtc-1665	32	15	from	from	ADP
ijtc-1665	32	16	the	the	DET
ijtc-1665	32	17	more	more	ADV
ijtc-1665	32	18	common	common	ADJ
ijtc-1665	32	19	motive	motive	NOUN
ijtc-1665	32	20	of	of	ADP
ijtc-1665	32	21	making	make	VERB
ijtc-1665	32	22	a	a	DET
ijtc-1665	32	23	profit	profit	NOUN
ijtc-1665	32	24	to	to	ADP
ijtc-1665	32	25	making	make	VERB
ijtc-1665	32	26	it	it	PRON
ijtc-1665	32	27	in	in	ADP
ijtc-1665	32	28	a	a	DET
ijtc-1665	32	29	manner	manner	NOUN
ijtc-1665	32	30	that	that	PRON
ijtc-1665	32	31	can	can	AUX
ijtc-1665	32	32	be	be	AUX
ijtc-1665	32	33	described	describe	VERB
ijtc-1665	32	34	as	as	ADP
ijtc-1665	32	35	fair	fair	ADJ
ijtc-1665	32	36	and	and	CCONJ
ijtc-1665	32	37	environmentally	environmentally	ADV
ijtc-1665	32	38	sustainable	sustainable	ADJ
ijtc-1665	32	39	.	.	PUNCT
ijtc-1665	33	1	this	this	PRON
ijtc-1665	33	2	raises	raise	VERB
ijtc-1665	33	3	a	a	DET
ijtc-1665	33	4	question	question	NOUN
ijtc-1665	33	5	of	of	ADP
ijtc-1665	33	6	management	management	NOUN
ijtc-1665	33	7	and	and	CCONJ
ijtc-1665	33	8	control	control	NOUN
ijtc-1665	33	9	of	of	ADP
ijtc-1665	33	10	csr	csr	NOUN
ijtc-1665	33	11	given	give	VERB
ijtc-1665	33	12	that	that	SCONJ
ijtc-1665	33	13	the	the	DET
ijtc-1665	33	14	law	law	NOUN
ijtc-1665	33	15	does	do	AUX
ijtc-1665	33	16	not	not	PART
ijtc-1665	33	17	expressly	expressly	ADV
ijtc-1665	33	18	demand	demand	VERB
ijtc-1665	33	19	all	all	DET
ijtc-1665	33	20	angles	angle	NOUN
ijtc-1665	33	21	of	of	ADP
ijtc-1665	33	22	csr	csr	NOUN
ijtc-1665	33	23	from	from	ADP
ijtc-1665	33	24	corporate	corporate	ADJ
ijtc-1665	33	25	organizations	organization	NOUN
ijtc-1665	33	26	(	(	PUNCT
ijtc-1665	33	27	carroll	carroll	NOUN
ijtc-1665	33	28	on	on	ADP
ijtc-1665	33	29	sunday	sunday	PROPN
ijtc-1665	33	30	&	&	CCONJ
ijtc-1665	33	31	adenike	adenike	PROPN
ijtc-1665	33	32	2016	2016	NUM
ijtc-1665	33	33	)	)	PUNCT
ijtc-1665	33	34	therefore	therefore	ADV
ijtc-1665	33	35	,	,	PUNCT
ijtc-1665	33	36	it	it	PRON
ijtc-1665	33	37	becomes	become	VERB
ijtc-1665	33	38	necessary	necessary	ADJ
ijtc-1665	33	39	to	to	PART
ijtc-1665	33	40	investigate	investigate	VERB
ijtc-1665	33	41	impact	impact	NOUN
ijtc-1665	33	42	of	of	ADP
ijtc-1665	33	43	csr	csr	NOUN
ijtc-1665	33	44	practices	practice	NOUN
ijtc-1665	33	45	on	on	ADP
ijtc-1665	33	46	corporate	corporate	ADJ
ijtc-1665	33	47	income	income	NOUN
ijtc-1665	33	48	tax	tax	NOUN
ijtc-1665	33	49	of	of	ADP
ijtc-1665	33	50	listed	list	VERB
ijtc-1665	33	51	insurance	insurance	NOUN
ijtc-1665	33	52	in	in	ADP
ijtc-1665	33	53	nigeria	nigeria	PROPN
ijtc-1665	33	54	.	.	PUNCT
ijtc-1665	34	1	in	in	ADP
ijtc-1665	34	2	the	the	DET
ijtc-1665	34	3	insurance	insurance	NOUN
ijtc-1665	34	4	sector	sector	NOUN
ijtc-1665	34	5	,	,	PUNCT
ijtc-1665	34	6	csr	csr	PROPN
ijtc-1665	34	7	applies	apply	VERB
ijtc-1665	34	8	the	the	DET
ijtc-1665	34	9	role	role	NOUN
ijtc-1665	34	10	of	of	ADP
ijtc-1665	34	11	providing	provide	VERB
ijtc-1665	34	12	financial	financial	ADJ
ijtc-1665	34	13	assistance	assistance	NOUN
ijtc-1665	34	14	to	to	ADP
ijtc-1665	34	15	people	people	NOUN
ijtc-1665	34	16	in	in	ADP
ijtc-1665	34	17	the	the	DET
ijtc-1665	34	18	event	event	NOUN
ijtc-1665	34	19	of	of	ADP
ijtc-1665	34	20	a	a	DET
ijtc-1665	34	21	disaster	disaster	NOUN
ijtc-1665	34	22	,	,	PUNCT
ijtc-1665	34	23	as	as	ADV
ijtc-1665	34	24	well	well	ADV
ijtc-1665	34	25	as	as	ADP
ijtc-1665	34	26	sharing	share	VERB
ijtc-1665	34	27	expertise	expertise	NOUN
ijtc-1665	34	28	in	in	ADP
ijtc-1665	34	29	solving	solve	VERB
ijtc-1665	34	30	environmental	environmental	ADJ
ijtc-1665	34	31	problems	problem	NOUN
ijtc-1665	34	32	,	,	PUNCT
ijtc-1665	34	33	maintaining	maintain	VERB
ijtc-1665	34	34	social	social	ADJ
ijtc-1665	34	35	security	security	NOUN
ijtc-1665	34	36	and	and	CCONJ
ijtc-1665	34	37	promoting	promote	VERB
ijtc-1665	34	38	human	human	ADJ
ijtc-1665	34	39	rights	right	NOUN
ijtc-1665	34	40	.	.	PUNCT
ijtc-1665	35	1	in	in	ADP
ijtc-1665	35	2	nigeria	nigeria	PROPN
ijtc-1665	35	3	,	,	PUNCT
ijtc-1665	35	4	most	most	ADJ
ijtc-1665	35	5	insurance	insurance	NOUN
ijtc-1665	35	6	companies	company	NOUN
ijtc-1665	35	7	have	have	AUX
ijtc-1665	35	8	seen	see	VERB
ijtc-1665	35	9	investment	investment	NOUN
ijtc-1665	35	10	on	on	ADP
ijtc-1665	35	11	csr	csr	X
ijtc-1665	35	12	as	as	ADP
ijtc-1665	35	13	a	a	DET
ijtc-1665	35	14	way	way	NOUN
ijtc-1665	35	15	of	of	ADP
ijtc-1665	35	16	evading	evade	VERB
ijtc-1665	35	17	tax	tax	NOUN
ijtc-1665	35	18	.	.	PUNCT
ijtc-1665	36	1	they	they	PRON
ijtc-1665	36	2	tend	tend	VERB
ijtc-1665	36	3	to	to	PART
ijtc-1665	36	4	inflate	inflate	VERB
ijtc-1665	36	5	the	the	DET
ijtc-1665	36	6	investment	investment	NOUN
ijtc-1665	36	7	amount	amount	NOUN
ijtc-1665	36	8	to	to	PART
ijtc-1665	36	9	quantify	quantify	VERB
ijtc-1665	36	10	the	the	DET
ijtc-1665	36	11	level	level	NOUN
ijtc-1665	36	12	of	of	ADP
ijtc-1665	36	13	taxes	taxis	NOUN
ijtc-1665	36	14	to	to	PART
ijtc-1665	36	15	be	be	AUX
ijtc-1665	36	16	waived	waive	VERB
ijtc-1665	36	17	.	.	PUNCT
ijtc-1665	37	1	this	this	DET
ijtc-1665	37	2	practice	practice	NOUN
ijtc-1665	37	3	is	be	AUX
ijtc-1665	37	4	unethical	unethical	ADJ
ijtc-1665	37	5	(	(	PUNCT
ijtc-1665	37	6	olaleye	olaleye	NOUN
ijtc-1665	37	7	,	,	PUNCT
ijtc-1665	37	8	2023	2023	NUM
ijtc-1665	37	9	)	)	PUNCT
ijtc-1665	37	10	.	.	PUNCT
ijtc-1665	38	1	the	the	DET
ijtc-1665	38	2	csr	csr	NOUN
ijtc-1665	38	3	investment	investment	NOUN
ijtc-1665	38	4	policy	policy	NOUN
ijtc-1665	38	5	framework	framework	NOUN
ijtc-1665	38	6	is	be	AUX
ijtc-1665	38	7	not	not	PART
ijtc-1665	38	8	effective	effective	ADJ
ijtc-1665	38	9	that	that	SCONJ
ijtc-1665	38	10	most	most	ADJ
ijtc-1665	38	11	insurers	insurer	NOUN
ijtc-1665	38	12	discovered	discover	VERB
ijtc-1665	38	13	and	and	CCONJ
ijtc-1665	38	14	used	use	VERB
ijtc-1665	38	15	against	against	ADP
ijtc-1665	38	16	revenue	revenue	NOUN
ijtc-1665	38	17	generation	generation	NOUN
ijtc-1665	38	18	.	.	PUNCT
ijtc-1665	39	1	another	another	DET
ijtc-1665	39	2	issue	issue	NOUN
ijtc-1665	39	3	with	with	ADP
ijtc-1665	39	4	csr	csr	NOUN
ijtc-1665	39	5	is	be	AUX
ijtc-1665	39	6	the	the	DET
ijtc-1665	39	7	nondisclosure	nondisclosure	NOUN
ijtc-1665	39	8	of	of	ADP
ijtc-1665	39	9	csr	csr	NOUN
ijtc-1665	39	10	activities	activity	NOUN
ijtc-1665	39	11	as	as	ADV
ijtc-1665	39	12	well	well	ADV
ijtc-1665	39	13	as	as	ADP
ijtc-1665	39	14	false	false	ADJ
ijtc-1665	39	15	disclosure	disclosure	NOUN
ijtc-1665	39	16	of	of	ADP
ijtc-1665	39	17	profits	profit	NOUN
ijtc-1665	39	18	by	by	ADP
ijtc-1665	39	19	the	the	DET
ijtc-1665	39	20	insurance	insurance	NOUN
ijtc-1665	39	21	company	company	NOUN
ijtc-1665	39	22	performance	performance	NOUN
ijtc-1665	39	23	to	to	PART
ijtc-1665	39	24	dodge	dodge	VERB
ijtc-1665	39	25	tax	tax	NOUN
ijtc-1665	39	26	.	.	PUNCT
ijtc-1665	40	1	they	they	PRON
ijtc-1665	40	2	do	do	AUX
ijtc-1665	40	3	have	have	VERB
ijtc-1665	40	4	two	two	NUM
ijtc-1665	40	5	separate	separate	ADJ
ijtc-1665	40	6	annual	annual	ADJ
ijtc-1665	40	7	reports	report	NOUN
ijtc-1665	40	8	,	,	PUNCT
ijtc-1665	40	9	one	one	NUM
ijtc-1665	40	10	for	for	ADP
ijtc-1665	40	11	government	government	NOUN
ijtc-1665	40	12	for	for	ADP
ijtc-1665	40	13	tax	tax	NOUN
ijtc-1665	40	14	purposes	purpose	NOUN
ijtc-1665	40	15	and	and	CCONJ
ijtc-1665	40	16	the	the	DET
ijtc-1665	40	17	other	other	ADJ
ijtc-1665	40	18	for	for	ADP
ijtc-1665	40	19	stakeholders	stakeholder	NOUN
ijtc-1665	40	20	for	for	ADP
ijtc-1665	40	21	returns	return	NOUN
ijtc-1665	40	22	purposes	purpose	NOUN
ijtc-1665	40	23	.	.	PUNCT
ijtc-1665	41	1	the	the	DET
ijtc-1665	41	2	former	former	ADJ
ijtc-1665	41	3	is	be	AUX
ijtc-1665	41	4	usually	usually	ADV
ijtc-1665	41	5	falsified	falsified	ADJ
ijtc-1665	41	6	to	to	ADP
ijtc-1665	41	7	lowering	lower	VERB
ijtc-1665	41	8	the	the	DET
ijtc-1665	41	9	level	level	NOUN
ijtc-1665	41	10	of	of	ADP
ijtc-1665	41	11	tax	tax	NOUN
ijtc-1665	41	12	to	to	PART
ijtc-1665	41	13	pay	pay	VERB
ijtc-1665	41	14	while	while	SCONJ
ijtc-1665	41	15	the	the	DET
ijtc-1665	41	16	latter	latter	NOUN
ijtc-1665	41	17	shows	show	VERB
ijtc-1665	41	18	the	the	DET
ijtc-1665	41	19	normal	normal	ADJ
ijtc-1665	41	20	profits	profit	NOUN
ijtc-1665	41	21	realize	realize	VERB
ijtc-1665	41	22	over	over	ADP
ijtc-1665	41	23	a	a	DET
ijtc-1665	41	24	fiscal	fiscal	ADJ
ijtc-1665	41	25	year	year	NOUN
ijtc-1665	41	26	(	(	PUNCT
ijtc-1665	41	27	olaleye	olaleye	NOUN
ijtc-1665	41	28	,	,	PUNCT
ijtc-1665	41	29	2023	2023	NUM
ijtc-1665	41	30	)	)	PUNCT
ijtc-1665	41	31	.	.	PUNCT
ijtc-1665	42	1	most	most	ADJ
ijtc-1665	42	2	previous	previous	ADJ
ijtc-1665	42	3	studies	study	NOUN
ijtc-1665	42	4	have	have	AUX
ijtc-1665	42	5	considered	consider	VERB
ijtc-1665	42	6	government	government	NOUN
ijtc-1665	42	7	institutions	institution	NOUN
ijtc-1665	42	8	which	which	PRON
ijtc-1665	42	9	include	include	VERB
ijtc-1665	42	10	(	(	PUNCT
ijtc-1665	42	11	mas’ud	mas’ud	X
ijtc-1665	42	12	et	et	PROPN
ijtc-1665	42	13	al	al	PROPN
ijtc-1665	42	14	.	.	PROPN
ijtc-1665	42	15	,	,	PUNCT
ijtc-1665	42	16	2020	2020	NUM
ijtc-1665	42	17	;	;	PUNCT
ijtc-1665	42	18	amrie	amrie	PROPN
ijtc-1665	42	19	&	&	CCONJ
ijtc-1665	42	20	riska	riska	PROPN
ijtc-1665	42	21	,	,	PUNCT
ijtc-1665	42	22	2020	2020	NUM
ijtc-1665	42	23	;	;	PUNCT
ijtc-1665	42	24	lanis	lanis	PROPN
ijtc-1665	42	25	&	&	CCONJ
ijtc-1665	42	26	richardson	richardson	PROPN
ijtc-1665	42	27	2015	2015	NUM
ijtc-1665	42	28	;	;	PUNCT
ijtc-1665	42	29	gugong	gugong	PROPN
ijtc-1665	42	30	&	&	CCONJ
ijtc-1665	42	31	ayuba	ayuba	PROPN
ijtc-1665	42	32	,	,	PUNCT
ijtc-1665	42	33	2018	2018	NUM
ijtc-1665	42	34	)	)	PUNCT
ijtc-1665	42	35	.	.	PUNCT
ijtc-1665	43	1	none	none	NOUN
ijtc-1665	43	2	of	of	ADP
ijtc-1665	43	3	the	the	DET
ijtc-1665	43	4	studies	study	NOUN
ijtc-1665	43	5	examined	examine	VERB
ijtc-1665	43	6	crs	crs	NOUN
ijtc-1665	43	7	practice	practice	NOUN
ijtc-1665	43	8	on	on	ADP
ijtc-1665	43	9	corporate	corporate	ADJ
ijtc-1665	43	10	income	income	NOUN
ijtc-1665	43	11	tax	tax	NOUN
ijtc-1665	43	12	,	,	PUNCT
ijtc-1665	43	13	especially	especially	ADV
ijtc-1665	43	14	insurance	insurance	NOUN
ijtc-1665	43	15	companies	company	NOUN
ijtc-1665	43	16	in	in	ADP
ijtc-1665	43	17	nigeria	nigeria	PROPN
ijtc-1665	43	18	.	.	PUNCT
ijtc-1665	44	1	this	this	DET
ijtc-1665	44	2	study	study	NOUN
ijtc-1665	44	3	uses	use	VERB
ijtc-1665	44	4	listed	list	VERB
ijtc-1665	44	5	insurers	insurer	NOUN
ijtc-1665	44	6	in	in	ADP
ijtc-1665	44	7	nigeria	nigeria	PROPN
ijtc-1665	44	8	to	to	PART
ijtc-1665	44	9	understudy	understudy	VERB
ijtc-1665	44	10	their	their	PRON
ijtc-1665	44	11	crs	crs	NOUN
ijtc-1665	44	12	practice	practice	NOUN
ijtc-1665	44	13	on	on	ADP
ijtc-1665	44	14	corporate	corporate	ADJ
ijtc-1665	44	15	income	income	NOUN
ijtc-1665	44	16	tax	tax	NOUN
ijtc-1665	44	17	.	.	PUNCT
ijtc-1665	45	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1665	45	2	impact	impact	NOUN
ijtc-1665	45	3	of	of	ADP
ijtc-1665	45	4	social	social	ADJ
ijtc-1665	45	5	responsibility	responsibility	NOUN
ijtc-1665	45	6	on	on	ADP
ijtc-1665	45	7	income	income	NOUN
ijtc-1665	45	8	tax	tax	NOUN
ijtc-1665	45	9	:	:	PUNCT
ijtc-1665	45	10	empirical	empirical	ADJ
ijtc-1665	45	11	evidence	evidence	NOUN
ijtc-1665	45	12	from	from	ADP
ijtc-1665	45	13	nigeria	nigeria	PROPN
ijtc-1665	45	14	oyasor	oyasor	PROPN
ijtc-1665	45	15	3	3	NUM
ijtc-1665	45	16	|	|	ADV
ijtc-1665	45	17	ilomata	ilomata	PROPN
ijtc-1665	45	18	international	international	ADJ
ijtc-1665	45	19	journal	journal	NOUN
ijtc-1665	45	20	of	of	ADP
ijtc-1665	45	21	tax	tax	PROPN
ijtc-1665	45	22	&	&	CCONJ
ijtc-1665	45	23	accounting	accounting	PROPN
ijtc-1665	45	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	45	25	legitimacy	legitimacy	NOUN
ijtc-1665	45	26	theory	theory	NOUN
ijtc-1665	45	27	the	the	DET
ijtc-1665	45	28	theory	theory	NOUN
ijtc-1665	45	29	postulates	postulate	VERB
ijtc-1665	45	30	that	that	SCONJ
ijtc-1665	45	31	there	there	PRON
ijtc-1665	45	32	should	should	AUX
ijtc-1665	45	33	be	be	AUX
ijtc-1665	45	34	mutual	mutual	ADJ
ijtc-1665	45	35	co	co	NOUN
ijtc-1665	45	36	-	-	NOUN
ijtc-1665	45	37	existence	existence	NOUN
ijtc-1665	45	38	and	and	CCONJ
ijtc-1665	45	39	understanding	understanding	NOUN
ijtc-1665	45	40	between	between	ADP
ijtc-1665	45	41	the	the	DET
ijtc-1665	45	42	companies	company	NOUN
ijtc-1665	45	43	and	and	CCONJ
ijtc-1665	45	44	their	their	PRON
ijtc-1665	45	45	host	host	NOUN
ijtc-1665	45	46	communities	community	NOUN
ijtc-1665	45	47	,	,	PUNCT
ijtc-1665	45	48	the	the	DET
ijtc-1665	45	49	business	business	NOUN
ijtc-1665	45	50	entities	entity	NOUN
ijtc-1665	45	51	must	must	AUX
ijtc-1665	45	52	rely	rely	VERB
ijtc-1665	45	53	on	on	ADP
ijtc-1665	45	54	societal	societal	ADJ
ijtc-1665	45	55	legitimacy	legitimacy	NOUN
ijtc-1665	45	56	to	to	PART
ijtc-1665	45	57	operate	operate	VERB
ijtc-1665	45	58	;	;	PUNCT
ijtc-1665	45	59	business	business	NOUN
ijtc-1665	45	60	entities	entity	NOUN
ijtc-1665	45	61	normally	normally	ADV
ijtc-1665	45	62	can	can	AUX
ijtc-1665	45	63	not	not	PART
ijtc-1665	45	64	succeed	succeed	VERB
ijtc-1665	45	65	without	without	ADP
ijtc-1665	45	66	the	the	DET
ijtc-1665	45	67	society	society	NOUN
ijtc-1665	45	68	as	as	ADV
ijtc-1665	45	69	well	well	ADV
ijtc-1665	45	70	as	as	ADP
ijtc-1665	45	71	the	the	DET
ijtc-1665	45	72	cooperation	cooperation	NOUN
ijtc-1665	45	73	and	and	CCONJ
ijtc-1665	45	74	understanding	understanding	NOUN
ijtc-1665	45	75	of	of	ADP
ijtc-1665	45	76	other	other	ADJ
ijtc-1665	45	77	stakeholders	stakeholder	NOUN
ijtc-1665	45	78	in	in	ADP
ijtc-1665	45	79	the	the	DET
ijtc-1665	45	80	society	society	NOUN
ijtc-1665	45	81	.	.	PUNCT
ijtc-1665	46	1	the	the	DET
ijtc-1665	46	2	corporate	corporate	ADJ
ijtc-1665	46	3	entities	entity	NOUN
ijtc-1665	46	4	’	'	PUNCT
ijtc-1665	46	5	value	value	NOUN
ijtc-1665	46	6	systems	system	NOUN
ijtc-1665	46	7	must	must	AUX
ijtc-1665	46	8	be	be	AUX
ijtc-1665	46	9	in	in	ADP
ijtc-1665	46	10	consonance	consonance	NOUN
ijtc-1665	46	11	with	with	ADP
ijtc-1665	46	12	that	that	PRON
ijtc-1665	46	13	of	of	ADP
ijtc-1665	46	14	the	the	DET
ijtc-1665	46	15	society	society	NOUN
ijtc-1665	46	16	since	since	SCONJ
ijtc-1665	46	17	the	the	DET
ijtc-1665	46	18	entities	entity	NOUN
ijtc-1665	46	19	must	must	AUX
ijtc-1665	46	20	produce	produce	VERB
ijtc-1665	46	21	goods	good	NOUN
ijtc-1665	46	22	and	and	CCONJ
ijtc-1665	46	23	services	service	NOUN
ijtc-1665	46	24	that	that	PRON
ijtc-1665	46	25	must	must	AUX
ijtc-1665	46	26	be	be	AUX
ijtc-1665	46	27	accepted	accept	VERB
ijtc-1665	46	28	by	by	ADP
ijtc-1665	46	29	the	the	DET
ijtc-1665	46	30	society	society	NOUN
ijtc-1665	46	31	.	.	PUNCT
ijtc-1665	47	1	the	the	DET
ijtc-1665	47	2	social	social	ADJ
ijtc-1665	47	3	contract	contract	NOUN
ijtc-1665	47	4	between	between	ADP
ijtc-1665	47	5	the	the	DET
ijtc-1665	47	6	companies	company	NOUN
ijtc-1665	47	7	and	and	CCONJ
ijtc-1665	47	8	their	their	PRON
ijtc-1665	47	9	host	host	NOUN
ijtc-1665	47	10	communities	community	NOUN
ijtc-1665	47	11	or	or	CCONJ
ijtc-1665	47	12	the	the	DET
ijtc-1665	47	13	society	society	NOUN
ijtc-1665	47	14	must	must	AUX
ijtc-1665	47	15	be	be	AUX
ijtc-1665	47	16	respected	respect	VERB
ijtc-1665	47	17	for	for	SCONJ
ijtc-1665	47	18	them	they	PRON
ijtc-1665	47	19	to	to	PART
ijtc-1665	47	20	operate	operate	VERB
ijtc-1665	47	21	smoothly	smoothly	ADV
ijtc-1665	47	22	.	.	PUNCT
ijtc-1665	48	1	the	the	DET
ijtc-1665	48	2	social	social	ADJ
ijtc-1665	48	3	contract	contract	NOUN
ijtc-1665	48	4	reflects	reflect	VERB
ijtc-1665	48	5	the	the	DET
ijtc-1665	48	6	expectations	expectation	NOUN
ijtc-1665	48	7	of	of	ADP
ijtc-1665	48	8	the	the	DET
ijtc-1665	48	9	society	society	NOUN
ijtc-1665	48	10	from	from	ADP
ijtc-1665	48	11	the	the	DET
ijtc-1665	48	12	business	business	NOUN
ijtc-1665	48	13	entities	entity	NOUN
ijtc-1665	48	14	.	.	PUNCT
ijtc-1665	49	1	many	many	ADJ
ijtc-1665	49	2	authors	author	NOUN
ijtc-1665	49	3	have	have	AUX
ijtc-1665	49	4	shown	show	VERB
ijtc-1665	49	5	support	support	NOUN
ijtc-1665	49	6	for	for	ADP
ijtc-1665	49	7	the	the	DET
ijtc-1665	49	8	legitimacy	legitimacy	NOUN
ijtc-1665	49	9	theory	theory	NOUN
ijtc-1665	49	10	including	include	VERB
ijtc-1665	49	11	,	,	PUNCT
ijtc-1665	49	12	bissadu	bissadu	ADV
ijtc-1665	49	13	et	et	PROPN
ijtc-1665	49	14	al	al	PROPN
ijtc-1665	49	15	.	.	PROPN
ijtc-1665	50	1	(	(	PUNCT
ijtc-1665	50	2	2017	2017	NUM
ijtc-1665	50	3	)	)	PUNCT
ijtc-1665	50	4	.	.	PUNCT
ijtc-1665	51	1	other	other	ADJ
ijtc-1665	51	2	authors	author	NOUN
ijtc-1665	51	3	such	such	ADJ
ijtc-1665	51	4	as	as	ADP
ijtc-1665	51	5	munoz	munoz	PROPN
ijtc-1665	51	6	et	et	PROPN
ijtc-1665	51	7	al	al	PROPN
ijtc-1665	51	8	.	.	PROPN
ijtc-1665	51	9	(	(	PUNCT
ijtc-1665	51	10	2017	2017	NUM
ijtc-1665	51	11	)	)	PUNCT
ijtc-1665	51	12	,	,	PUNCT
ijtc-1665	51	13	and	and	CCONJ
ijtc-1665	51	14	izzo	izzo	NOUN
ijtc-1665	51	15	et	et	PROPN
ijtc-1665	51	16	al	al	PROPN
ijtc-1665	51	17	.	.	PROPN
ijtc-1665	51	18	(	(	PUNCT
ijtc-1665	51	19	2020	2020	NUM
ijtc-1665	51	20	)	)	PUNCT
ijtc-1665	51	21	questioned	question	VERB
ijtc-1665	51	22	the	the	DET
ijtc-1665	51	23	veracity	veracity	NOUN
ijtc-1665	51	24	of	of	ADP
ijtc-1665	51	25	the	the	DET
ijtc-1665	51	26	theory	theory	NOUN
ijtc-1665	51	27	,	,	PUNCT
ijtc-1665	51	28	stating	state	VERB
ijtc-1665	51	29	that	that	SCONJ
ijtc-1665	51	30	the	the	DET
ijtc-1665	51	31	expectations	expectation	NOUN
ijtc-1665	51	32	of	of	ADP
ijtc-1665	51	33	the	the	DET
ijtc-1665	51	34	stakeholders	stakeholder	NOUN
ijtc-1665	51	35	or	or	CCONJ
ijtc-1665	51	36	the	the	DET
ijtc-1665	51	37	society	society	NOUN
ijtc-1665	51	38	from	from	ADP
ijtc-1665	51	39	corporate	corporate	ADJ
ijtc-1665	51	40	bodies	body	NOUN
ijtc-1665	51	41	are	be	AUX
ijtc-1665	51	42	open	open	ADJ
ijtc-1665	51	43	-	-	PUNCT
ijtc-1665	51	44	ended	end	VERB
ijtc-1665	51	45	and	and	CCONJ
ijtc-1665	51	46	sometimes	sometimes	ADV
ijtc-1665	51	47	unattainable	unattainable	ADJ
ijtc-1665	51	48	,	,	PUNCT
ijtc-1665	51	49	which	which	PRON
ijtc-1665	51	50	makes	make	VERB
ijtc-1665	51	51	it	it	PRON
ijtc-1665	51	52	impossible	impossible	ADJ
ijtc-1665	51	53	for	for	SCONJ
ijtc-1665	51	54	companies	company	NOUN
ijtc-1665	51	55	to	to	PART
ijtc-1665	51	56	meet	meet	VERB
ijtc-1665	51	57	up	up	ADP
ijtc-1665	51	58	.	.	PUNCT
ijtc-1665	52	1	the	the	DET
ijtc-1665	52	2	relevance	relevance	NOUN
ijtc-1665	52	3	of	of	ADP
ijtc-1665	52	4	the	the	DET
ijtc-1665	52	5	legitimacy	legitimacy	NOUN
ijtc-1665	52	6	theory	theory	NOUN
ijtc-1665	52	7	is	be	AUX
ijtc-1665	52	8	that	that	SCONJ
ijtc-1665	52	9	it	it	PRON
ijtc-1665	52	10	explains	explain	VERB
ijtc-1665	52	11	the	the	DET
ijtc-1665	52	12	interconnectedness	interconnectedness	NOUN
ijtc-1665	52	13	between	between	ADP
ijtc-1665	52	14	the	the	DET
ijtc-1665	52	15	company	company	NOUN
ijtc-1665	52	16	,	,	PUNCT
ijtc-1665	52	17	its	its	PRON
ijtc-1665	52	18	stakeholders	stakeholder	NOUN
ijtc-1665	52	19	and	and	CCONJ
ijtc-1665	52	20	the	the	DET
ijtc-1665	52	21	society	society	NOUN
ijtc-1665	52	22	at	at	ADP
ijtc-1665	52	23	large	large	ADJ
ijtc-1665	52	24	.	.	PUNCT
ijtc-1665	53	1	benefit	benefit	NOUN
ijtc-1665	53	2	theory	theory	NOUN
ijtc-1665	53	3	the	the	DET
ijtc-1665	53	4	theory	theory	NOUN
ijtc-1665	53	5	,	,	PUNCT
ijtc-1665	53	6	from	from	ADP
ijtc-1665	53	7	eric	eric	PROPN
ijtc-1665	53	8	lindahl	lindahl	PROPN
ijtc-1665	53	9	(	(	PUNCT
ijtc-1665	53	10	1919	1919	NUM
ijtc-1665	53	11	)	)	PUNCT
ijtc-1665	53	12	assumes	assume	VERB
ijtc-1665	53	13	that	that	SCONJ
ijtc-1665	53	14	the	the	DET
ijtc-1665	53	15	government	government	NOUN
ijtc-1665	53	16	has	have	VERB
ijtc-1665	53	17	another	another	DET
ijtc-1665	53	18	source	source	NOUN
ijtc-1665	53	19	of	of	ADP
ijtc-1665	53	20	infrastructure	infrastructure	NOUN
ijtc-1665	53	21	funding	funding	NOUN
ijtc-1665	53	22	,	,	PUNCT
ijtc-1665	53	23	and	and	CCONJ
ijtc-1665	53	24	that	that	SCONJ
ijtc-1665	53	25	the	the	DET
ijtc-1665	53	26	burden	burden	NOUN
ijtc-1665	53	27	will	will	AUX
ijtc-1665	53	28	now	now	ADV
ijtc-1665	53	29	be	be	AUX
ijtc-1665	53	30	passed	pass	VERB
ijtc-1665	53	31	on	on	ADP
ijtc-1665	53	32	to	to	ADP
ijtc-1665	53	33	the	the	DET
ijtc-1665	53	34	citizen	citizen	NOUN
ijtc-1665	53	35	.	.	PUNCT
ijtc-1665	54	1	the	the	DET
ijtc-1665	54	2	theory	theory	NOUN
ijtc-1665	54	3	assumes	assume	VERB
ijtc-1665	54	4	that	that	SCONJ
ijtc-1665	54	5	taxpayers	taxpayer	NOUN
ijtc-1665	54	6	and	and	CCONJ
ijtc-1665	54	7	the	the	DET
ijtc-1665	54	8	state	state	NOUN
ijtc-1665	54	9	have	have	VERB
ijtc-1665	54	10	an	an	DET
ijtc-1665	54	11	exchange	exchange	NOUN
ijtc-1665	54	12	or	or	CCONJ
ijtc-1665	54	13	contractual	contractual	ADJ
ijtc-1665	54	14	relationship	relationship	NOUN
ijtc-1665	54	15	.	.	PUNCT
ijtc-1665	55	1	members	member	NOUN
ijtc-1665	55	2	of	of	ADP
ijtc-1665	55	3	society	society	NOUN
ijtc-1665	55	4	contribute	contribute	VERB
ijtc-1665	55	5	to	to	ADP
ijtc-1665	55	6	the	the	DET
ijtc-1665	55	7	cost	cost	NOUN
ijtc-1665	55	8	of	of	ADP
ijtc-1665	55	9	certain	certain	ADJ
ijtc-1665	55	10	goods	good	NOUN
ijtc-1665	55	11	and	and	CCONJ
ijtc-1665	55	12	services	service	NOUN
ijtc-1665	55	13	provided	provide	VERB
ijtc-1665	55	14	by	by	ADP
ijtc-1665	55	15	the	the	DET
ijtc-1665	55	16	state	state	NOUN
ijtc-1665	55	17	in	in	ADP
ijtc-1665	55	18	proportion	proportion	NOUN
ijtc-1665	55	19	to	to	ADP
ijtc-1665	55	20	the	the	DET
ijtc-1665	55	21	benefits	benefit	NOUN
ijtc-1665	55	22	received	receive	VERB
ijtc-1665	55	23	.	.	PUNCT
ijtc-1665	56	1	issues	issue	NOUN
ijtc-1665	56	2	like	like	ADP
ijtc-1665	56	3	equitable	equitable	ADJ
ijtc-1665	56	4	income	income	NOUN
ijtc-1665	56	5	and	and	CCONJ
ijtc-1665	56	6	wealth	wealth	NOUN
ijtc-1665	56	7	distribution	distribution	NOUN
ijtc-1665	56	8	have	have	VERB
ijtc-1665	56	9	no	no	DET
ijtc-1665	56	10	place	place	NOUN
ijtc-1665	56	11	in	in	ADP
ijtc-1665	56	12	this	this	DET
ijtc-1665	56	13	quid	quid	ADJ
ijtc-1665	56	14	pro	pro	X
ijtc-1665	56	15	quo	quo	NOUN
ijtc-1665	56	16	arrangement	arrangement	NOUN
ijtc-1665	56	17	.	.	PUNCT
ijtc-1665	57	1	instead	instead	ADV
ijtc-1665	57	2	,	,	PUNCT
ijtc-1665	57	3	the	the	DET
ijtc-1665	57	4	benefits	benefit	NOUN
ijtc-1665	57	5	received	receive	VERB
ijtc-1665	57	6	are	be	AUX
ijtc-1665	57	7	used	use	VERB
ijtc-1665	57	8	to	to	PART
ijtc-1665	57	9	determine	determine	VERB
ijtc-1665	57	10	how	how	SCONJ
ijtc-1665	57	11	the	the	DET
ijtc-1665	57	12	tax	tax	NOUN
ijtc-1665	57	13	burden	burden	NOUN
ijtc-1665	57	14	should	should	AUX
ijtc-1665	57	15	be	be	AUX
ijtc-1665	57	16	distributed	distribute	VERB
ijtc-1665	57	17	.	.	PUNCT
ijtc-1665	58	1	eric-1919	eric-1919	PROPN
ijtc-1665	58	2	believed	believe	VERB
ijtc-1665	58	3	that	that	SCONJ
ijtc-1665	58	4	levying	levy	VERB
ijtc-1665	58	5	taxes	taxis	NOUN
ijtc-1665	58	6	on	on	ADP
ijtc-1665	58	7	this	this	DET
ijtc-1665	58	8	principle	principle	NOUN
ijtc-1665	58	9	as	as	SCONJ
ijtc-1665	58	10	stated	state	VERB
ijtc-1665	58	11	would	would	AUX
ijtc-1665	58	12	result	result	VERB
ijtc-1665	58	13	in	in	ADP
ijtc-1665	58	14	justice	justice	NOUN
ijtc-1665	58	15	.	.	PUNCT
ijtc-1665	59	1	the	the	DET
ijtc-1665	59	2	model	model	NOUN
ijtc-1665	59	3	has	have	AUX
ijtc-1665	59	4	been	be	AUX
ijtc-1665	59	5	criticized	criticize	VERB
ijtc-1665	59	6	that	that	SCONJ
ijtc-1665	59	7	benefit	benefit	NOUN
ijtc-1665	59	8	-	-	PUNCT
ijtc-1665	59	9	based	base	VERB
ijtc-1665	59	10	taxation	taxation	NOUN
ijtc-1665	59	11	will	will	AUX
ijtc-1665	59	12	not	not	PART
ijtc-1665	59	13	generate	generate	VERB
ijtc-1665	59	14	much	much	ADJ
ijtc-1665	59	15	revenue	revenue	NOUN
ijtc-1665	59	16	for	for	ADP
ijtc-1665	59	17	the	the	DET
ijtc-1665	59	18	government	government	NOUN
ijtc-1665	59	19	because	because	SCONJ
ijtc-1665	59	20	,	,	PUNCT
ijtc-1665	59	21	as	as	SCONJ
ijtc-1665	59	22	previously	previously	ADV
ijtc-1665	59	23	stated	state	VERB
ijtc-1665	59	24	,	,	PUNCT
ijtc-1665	59	25	many	many	ADJ
ijtc-1665	59	26	people	people	NOUN
ijtc-1665	59	27	who	who	PRON
ijtc-1665	59	28	can	can	AUX
ijtc-1665	59	29	afford	afford	VERB
ijtc-1665	59	30	to	to	PART
ijtc-1665	59	31	pay	pay	VERB
ijtc-1665	59	32	high	high	ADJ
ijtc-1665	59	33	taxes	taxis	NOUN
ijtc-1665	59	34	may	may	AUX
ijtc-1665	59	35	end	end	VERB
ijtc-1665	59	36	up	up	ADP
ijtc-1665	59	37	paying	pay	VERB
ijtc-1665	59	38	less	less	ADJ
ijtc-1665	59	39	tax	tax	NOUN
ijtc-1665	59	40	simply	simply	ADV
ijtc-1665	59	41	because	because	SCONJ
ijtc-1665	59	42	they	they	PRON
ijtc-1665	59	43	do	do	AUX
ijtc-1665	59	44	not	not	PART
ijtc-1665	59	45	receive	receive	VERB
ijtc-1665	59	46	much	much	ADJ
ijtc-1665	59	47	benefit	benefit	NOUN
ijtc-1665	59	48	from	from	ADP
ijtc-1665	59	49	government	government	NOUN
ijtc-1665	59	50	spending	spending	NOUN
ijtc-1665	59	51	.	.	PUNCT
ijtc-1665	60	1	if	if	SCONJ
ijtc-1665	60	2	the	the	DET
ijtc-1665	60	3	state	state	NOUN
ijtc-1665	60	4	maintains	maintain	VERB
ijtc-1665	60	5	a	a	DET
ijtc-1665	60	6	certain	certain	ADJ
ijtc-1665	60	7	connection	connection	NOUN
ijtc-1665	60	8	between	between	ADP
ijtc-1665	60	9	the	the	DET
ijtc-1665	60	10	benefit	benefit	NOUN
ijtc-1665	60	11	conferred	confer	VERB
ijtc-1665	60	12	and	and	CCONJ
ijtc-1665	60	13	the	the	DET
ijtc-1665	60	14	benefits	benefit	NOUN
ijtc-1665	60	15	served	serve	VERB
ijtc-1665	60	16	,	,	PUNCT
ijtc-1665	60	17	it	it	PRON
ijtc-1665	60	18	will	will	AUX
ijtc-1665	60	19	be	be	AUX
ijtc-1665	60	20	against	against	ADP
ijtc-1665	60	21	the	the	DET
ijtc-1665	60	22	principle	principle	NOUN
ijtc-1665	60	23	of	of	ADP
ijtc-1665	60	24	tax	tax	NOUN
ijtc-1665	60	25	as	as	SCONJ
ijtc-1665	60	26	it	it	PRON
ijtc-1665	60	27	is	be	AUX
ijtc-1665	60	28	compulsory	compulsory	ADJ
ijtc-1665	60	29	contribution	contribution	NOUN
ijtc-1665	60	30	made	make	VERB
ijtc-1665	60	31	to	to	ADP
ijtc-1665	60	32	the	the	DET
ijtc-1665	60	33	public	public	ADJ
ijtc-1665	60	34	authorities	authority	NOUN
ijtc-1665	60	35	to	to	PART
ijtc-1665	60	36	meet	meet	VERB
ijtc-1665	60	37	the	the	DET
ijtc-1665	60	38	expense	expense	NOUN
ijtc-1665	60	39	of	of	ADP
ijtc-1665	60	40	the	the	DET
ijtc-1665	60	41	government	government	NOUN
ijtc-1665	60	42	and	and	CCONJ
ijtc-1665	60	43	for	for	ADP
ijtc-1665	60	44	the	the	DET
ijtc-1665	60	45	provision	provision	NOUN
ijtc-1665	60	46	of	of	ADP
ijtc-1665	60	47	general	general	ADJ
ijtc-1665	60	48	infrastructures	infrastructure	NOUN
ijtc-1665	60	49	to	to	ADP
ijtc-1665	60	50	all	all	PRON
ijtc-1665	60	51	and	and	CCONJ
ijtc-1665	60	52	;	;	PUNCT
ijtc-1665	60	53	another	another	DET
ijtc-1665	60	54	flaw	flaw	NOUN
ijtc-1665	60	55	of	of	ADP
ijtc-1665	60	56	benefit	benefit	NOUN
ijtc-1665	60	57	theory	theory	NOUN
ijtc-1665	60	58	is	be	AUX
ijtc-1665	60	59	that	that	SCONJ
ijtc-1665	60	60	most	most	ADJ
ijtc-1665	60	61	of	of	ADP
ijtc-1665	60	62	the	the	DET
ijtc-1665	60	63	expenditures	expenditure	NOUN
ijtc-1665	60	64	incurred	incur	VERB
ijtc-1665	60	65	by	by	ADP
ijtc-1665	60	66	the	the	DET
ijtc-1665	60	67	state	state	NOUN
ijtc-1665	60	68	are	be	AUX
ijtc-1665	60	69	for	for	ADP
ijtc-1665	60	70	the	the	DET
ijtc-1665	60	71	general	general	ADJ
ijtc-1665	60	72	benefits	benefit	NOUN
ijtc-1665	60	73	of	of	ADP
ijtc-1665	60	74	the	the	DET
ijtc-1665	60	75	citizen	citizen	PROPN
ijtc-1665	60	76	.	.	PUNCT
ijtc-1665	61	1	ability	ability	NOUN
ijtc-1665	61	2	to	to	PART
ijtc-1665	61	3	pay	pay	VERB
ijtc-1665	61	4	theory	theory	NOUN
ijtc-1665	61	5	the	the	DET
ijtc-1665	61	6	theory	theory	NOUN
ijtc-1665	61	7	was	be	AUX
ijtc-1665	61	8	propounded	propound	VERB
ijtc-1665	61	9	in	in	ADP
ijtc-1665	61	10	1939	1939	NUM
ijtc-1665	61	11	by	by	ADP
ijtc-1665	61	12	m.	m.	PROPN
ijtc-1665	61	13	s.	s.	PROPN
ijtc-1665	61	14	kendrick	kendrick	PROPN
ijtc-1665	61	15	.	.	PUNCT
ijtc-1665	62	1	according	accord	VERB
ijtc-1665	62	2	to	to	ADP
ijtc-1665	62	3	this	this	DET
ijtc-1665	62	4	theory	theory	NOUN
ijtc-1665	62	5	,	,	PUNCT
ijtc-1665	62	6	every	every	DET
ijtc-1665	62	7	taxpayer	taxpayer	NOUN
ijtc-1665	62	8	should	should	AUX
ijtc-1665	62	9	be	be	AUX
ijtc-1665	62	10	taxed	tax	VERB
ijtc-1665	62	11	based	base	VERB
ijtc-1665	62	12	on	on	ADP
ijtc-1665	62	13	his	his	PRON
ijtc-1665	62	14	or	or	CCONJ
ijtc-1665	62	15	her	her	PRON
ijtc-1665	62	16	ability	ability	NOUN
ijtc-1665	62	17	to	to	PART
ijtc-1665	62	18	pay	pay	VERB
ijtc-1665	62	19	.	.	PUNCT
ijtc-1665	63	1	people	people	NOUN
ijtc-1665	63	2	with	with	ADP
ijtc-1665	63	3	higher	high	ADJ
ijtc-1665	63	4	incomes	income	NOUN
ijtc-1665	63	5	,	,	PUNCT
ijtc-1665	63	6	according	accord	VERB
ijtc-1665	63	7	to	to	ADP
ijtc-1665	63	8	this	this	DET
ijtc-1665	63	9	theory	theory	NOUN
ijtc-1665	63	10	,	,	PUNCT
ijtc-1665	63	11	should	should	AUX
ijtc-1665	63	12	pay	pay	VERB
ijtc-1665	63	13	more	more	ADJ
ijtc-1665	63	14	taxes	taxis	NOUN
ijtc-1665	63	15	than	than	ADP
ijtc-1665	63	16	people	people	NOUN
ijtc-1665	63	17	with	with	ADP
ijtc-1665	63	18	lower	low	ADJ
ijtc-1665	63	19	incomes	income	NOUN
ijtc-1665	63	20	.	.	PUNCT
ijtc-1665	64	1	in	in	ADP
ijtc-1665	64	2	this	this	DET
ijtc-1665	64	3	case	case	NOUN
ijtc-1665	64	4	,	,	PUNCT
ijtc-1665	64	5	taxes	taxis	NOUN
ijtc-1665	64	6	should	should	AUX
ijtc-1665	64	7	be	be	AUX
ijtc-1665	64	8	levied	levy	VERB
ijtc-1665	64	9	based	base	VERB
ijtc-1665	64	10	on	on	ADP
ijtc-1665	64	11	an	an	DET
ijtc-1665	64	12	individual	individual	NOUN
ijtc-1665	64	13	's	's	PART
ijtc-1665	64	14	taxable	taxable	ADJ
ijtc-1665	64	15	capacity	capacity	NOUN
ijtc-1665	64	16	.	.	PUNCT
ijtc-1665	65	1	this	this	DET
ijtc-1665	65	2	approach	approach	NOUN
ijtc-1665	65	3	considers	consider	VERB
ijtc-1665	65	4	tax	tax	NOUN
ijtc-1665	65	5	liability	liability	NOUN
ijtc-1665	65	6	in	in	ADP
ijtc-1665	65	7	its	its	PRON
ijtc-1665	65	8	purest	pure	ADJ
ijtc-1665	65	9	form	form	NOUN
ijtc-1665	65	10	,	,	PUNCT
ijtc-1665	65	11	as	as	ADP
ijtc-1665	65	12	a	a	DET
ijtc-1665	65	13	mandatory	mandatory	ADJ
ijtc-1665	65	14	payment	payment	NOUN
ijtc-1665	65	15	to	to	ADP
ijtc-1665	65	16	the	the	DET
ijtc-1665	65	17	government	government	NOUN
ijtc-1665	65	18	with	with	ADP
ijtc-1665	65	19	no	no	DET
ijtc-1665	65	20	strings	string	NOUN
ijtc-1665	65	21	attached	attach	VERB
ijtc-1665	65	22	and	and	CCONJ
ijtc-1665	65	23	does	do	AUX
ijtc-1665	65	24	not	not	PART
ijtc-1665	65	25	assume	assume	VERB
ijtc-1665	65	26	any	any	DET
ijtc-1665	65	27	commercial	commercial	ADJ
ijtc-1665	65	28	or	or	CCONJ
ijtc-1665	65	29	semi	semi	ADJ
ijtc-1665	65	30	-	-	ADJ
ijtc-1665	65	31	commercial	commercial	ADJ
ijtc-1665	65	32	relationship	relationship	NOUN
ijtc-1665	65	33	between	between	ADP
ijtc-1665	65	34	the	the	DET
ijtc-1665	65	35	government	government	NOUN
ijtc-1665	65	36	and	and	CCONJ
ijtc-1665	65	37	the	the	DET
ijtc-1665	65	38	individuals	individual	NOUN
ijtc-1665	65	39	.	.	PUNCT
ijtc-1665	66	1	individuals	individual	NOUN
ijtc-1665	66	2	must	must	AUX
ijtc-1665	66	3	pay	pay	VERB
ijtc-1665	66	4	taxes	taxis	NOUN
ijtc-1665	66	5	simply	simply	ADV
ijtc-1665	66	6	because	because	SCONJ
ijtc-1665	66	7	they	they	PRON
ijtc-1665	66	8	can	can	AUX
ijtc-1665	66	9	,	,	PUNCT
ijtc-1665	66	10	and	and	CCONJ
ijtc-1665	66	11	their	their	PRON
ijtc-1665	66	12	relative	relative	ADJ
ijtc-1665	66	13	share	share	NOUN
ijtc-1665	66	14	of	of	ADP
ijtc-1665	66	15	the	the	DET
ijtc-1665	66	16	total	total	ADJ
ijtc-1665	66	17	tax	tax	NOUN
ijtc-1665	66	18	burden	burden	NOUN
ijtc-1665	66	19	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	66	20	impact	impact	NOUN
ijtc-1665	66	21	of	of	ADP
ijtc-1665	66	22	social	social	ADJ
ijtc-1665	66	23	responsibility	responsibility	NOUN
ijtc-1665	66	24	on	on	ADP
ijtc-1665	66	25	income	income	NOUN
ijtc-1665	66	26	tax	tax	NOUN
ijtc-1665	66	27	:	:	PUNCT
ijtc-1665	66	28	empirical	empirical	ADJ
ijtc-1665	66	29	evidence	evidence	NOUN
ijtc-1665	66	30	from	from	ADP
ijtc-1665	66	31	nigeria	nigeria	PROPN
ijtc-1665	66	32	oyasor	oyasor	PROPN
ijtc-1665	66	33	4	4	NUM
ijtc-1665	66	34	|	|	ADV
ijtc-1665	66	35	ilomata	ilomata	VERB
ijtc-1665	66	36	international	international	ADJ
ijtc-1665	66	37	journal	journal	NOUN
ijtc-1665	66	38	of	of	ADP
ijtc-1665	66	39	tax	tax	PROPN
ijtc-1665	66	40	&	&	CCONJ
ijtc-1665	66	41	accounting	accounting	PROPN
ijtc-1665	66	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	66	43	is	be	AUX
ijtc-1665	66	44	determined	determine	VERB
ijtc-1665	66	45	by	by	ADP
ijtc-1665	66	46	their	their	PRON
ijtc-1665	66	47	ability	ability	NOUN
ijtc-1665	66	48	to	to	PART
ijtc-1665	66	49	pay	pay	VERB
ijtc-1665	66	50	.	.	PUNCT
ijtc-1665	67	1	the	the	DET
ijtc-1665	67	2	rationale	rationale	NOUN
ijtc-1665	67	3	behind	behind	ADP
ijtc-1665	67	4	the	the	DET
ijtc-1665	67	5	theory	theory	NOUN
ijtc-1665	67	6	is	be	AUX
ijtc-1665	67	7	that	that	SCONJ
ijtc-1665	67	8	it	it	PRON
ijtc-1665	67	9	ensures	ensure	VERB
ijtc-1665	67	10	tax	tax	NOUN
ijtc-1665	67	11	justice	justice	NOUN
ijtc-1665	67	12	or	or	CCONJ
ijtc-1665	67	13	equity	equity	NOUN
ijtc-1665	67	14	on	on	ADP
ijtc-1665	67	15	taxpayers	taxpayer	NOUN
ijtc-1665	67	16	:	:	PUNCT
ijtc-1665	67	17	taxes	taxis	NOUN
ijtc-1665	67	18	are	be	AUX
ijtc-1665	67	19	based	base	VERB
ijtc-1665	67	20	upon	upon	SCONJ
ijtc-1665	67	21	the	the	DET
ijtc-1665	67	22	amount	amount	NOUN
ijtc-1665	67	23	of	of	ADP
ijtc-1665	67	24	money	money	NOUN
ijtc-1665	67	25	people	people	NOUN
ijtc-1665	67	26	earn	earn	VERB
ijtc-1665	67	27	.	.	PUNCT
ijtc-1665	68	1	the	the	DET
ijtc-1665	68	2	paper	paper	NOUN
ijtc-1665	68	3	tests	test	VERB
ijtc-1665	68	4	the	the	DET
ijtc-1665	68	5	following	follow	VERB
ijtc-1665	68	6	research	research	NOUN
ijtc-1665	68	7	hypotheses	hypothesis	NOUN
ijtc-1665	68	8	:	:	PUNCT
ijtc-1665	68	9	1	1	X
ijtc-1665	68	10	.	.	X
ijtc-1665	68	11	community	community	NOUN
ijtc-1665	68	12	responsibility	responsibility	NOUN
ijtc-1665	68	13	has	have	VERB
ijtc-1665	68	14	no	no	DET
ijtc-1665	68	15	significant	significant	ADJ
ijtc-1665	68	16	impact	impact	NOUN
ijtc-1665	68	17	on	on	ADP
ijtc-1665	68	18	effective	effective	ADJ
ijtc-1665	68	19	income	income	NOUN
ijtc-1665	68	20	tax	tax	NOUN
ijtc-1665	68	21	of	of	ADP
ijtc-1665	68	22	nigerian	nigerian	ADJ
ijtc-1665	68	23	insurers	insurer	NOUN
ijtc-1665	68	24	.	.	PUNCT
ijtc-1665	69	1	2	2	X
ijtc-1665	69	2	.	.	X
ijtc-1665	69	3	environmental	environmental	ADJ
ijtc-1665	69	4	responsibility	responsibility	NOUN
ijtc-1665	69	5	has	have	VERB
ijtc-1665	69	6	no	no	DET
ijtc-1665	69	7	significant	significant	ADJ
ijtc-1665	69	8	impact	impact	NOUN
ijtc-1665	69	9	on	on	ADP
ijtc-1665	69	10	effective	effective	ADJ
ijtc-1665	69	11	tax	tax	NOUN
ijtc-1665	69	12	rate	rate	NOUN
ijtc-1665	69	13	of	of	ADP
ijtc-1665	69	14	nigerian	nigerian	ADJ
ijtc-1665	69	15	insurers	insurer	NOUN
ijtc-1665	69	16	.	.	PUNCT
ijtc-1665	70	1	3	3	X
ijtc-1665	70	2	.	.	X
ijtc-1665	70	3	ethical	ethical	ADJ
ijtc-1665	70	4	responsibility	responsibility	NOUN
ijtc-1665	70	5	has	have	VERB
ijtc-1665	70	6	no	no	DET
ijtc-1665	70	7	significant	significant	ADJ
ijtc-1665	70	8	impact	impact	NOUN
ijtc-1665	70	9	on	on	ADP
ijtc-1665	70	10	effective	effective	ADJ
ijtc-1665	70	11	income	income	NOUN
ijtc-1665	70	12	tax	tax	NOUN
ijtc-1665	70	13	rate	rate	NOUN
ijtc-1665	70	14	of	of	ADP
ijtc-1665	70	15	nigerian	nigerian	ADJ
ijtc-1665	70	16	insurers	insurer	NOUN
ijtc-1665	70	17	.	.	PUNCT
ijtc-1665	71	1	4	4	X
ijtc-1665	71	2	.	.	X
ijtc-1665	71	3	firms	firm	NOUN
ijtc-1665	71	4	’	'	PUNCT
ijtc-1665	71	5	diversity	diversity	NOUN
ijtc-1665	71	6	has	have	VERB
ijtc-1665	71	7	no	no	DET
ijtc-1665	71	8	significant	significant	ADJ
ijtc-1665	71	9	impact	impact	NOUN
ijtc-1665	71	10	on	on	ADP
ijtc-1665	71	11	effective	effective	ADJ
ijtc-1665	71	12	income	income	NOUN
ijtc-1665	71	13	tax	tax	NOUN
ijtc-1665	71	14	rate	rate	NOUN
ijtc-1665	71	15	of	of	ADP
ijtc-1665	71	16	nigerian	nigerian	ADJ
ijtc-1665	71	17	insurers	insurer	NOUN
ijtc-1665	71	18	.	.	PUNCT
ijtc-1665	72	1	the	the	DET
ijtc-1665	72	2	study	study	NOUN
ijtc-1665	72	3	investigates	investigate	VERB
ijtc-1665	72	4	the	the	DET
ijtc-1665	72	5	impact	impact	NOUN
ijtc-1665	72	6	of	of	ADP
ijtc-1665	72	7	examine	examine	NOUN
ijtc-1665	72	8	impact	impact	NOUN
ijtc-1665	72	9	of	of	ADP
ijtc-1665	72	10	csr	csr	NOUN
ijtc-1665	72	11	practices	practice	NOUN
ijtc-1665	72	12	on	on	ADP
ijtc-1665	72	13	corporate	corporate	ADJ
ijtc-1665	72	14	income	income	NOUN
ijtc-1665	72	15	tax	tax	NOUN
ijtc-1665	72	16	of	of	ADP
ijtc-1665	72	17	listed	list	VERB
ijtc-1665	72	18	insurance	insurance	NOUN
ijtc-1665	72	19	in	in	ADP
ijtc-1665	72	20	nigeria	nigeria	PROPN
ijtc-1665	72	21	.	.	PUNCT
ijtc-1665	73	1	first	first	ADV
ijtc-1665	73	2	,	,	PUNCT
ijtc-1665	73	3	we	we	PRON
ijtc-1665	73	4	examine	examine	VERB
ijtc-1665	73	5	the	the	DET
ijtc-1665	73	6	impact	impact	NOUN
ijtc-1665	73	7	of	of	ADP
ijtc-1665	73	8	community	community	NOUN
ijtc-1665	73	9	responsibility	responsibility	NOUN
ijtc-1665	73	10	on	on	ADP
ijtc-1665	73	11	effective	effective	ADJ
ijtc-1665	73	12	income	income	NOUN
ijtc-1665	73	13	tax	tax	NOUN
ijtc-1665	73	14	rate	rate	NOUN
ijtc-1665	73	15	of	of	ADP
ijtc-1665	73	16	listed	list	VERB
ijtc-1665	73	17	insurers	insurer	NOUN
ijtc-1665	73	18	,	,	PUNCT
ijtc-1665	73	19	second	second	ADV
ijtc-1665	73	20	,	,	PUNCT
ijtc-1665	73	21	we	we	PRON
ijtc-1665	73	22	assess	assess	VERB
ijtc-1665	73	23	the	the	DET
ijtc-1665	73	24	impact	impact	NOUN
ijtc-1665	73	25	of	of	ADP
ijtc-1665	73	26	environmental	environmental	ADJ
ijtc-1665	73	27	responsibility	responsibility	NOUN
ijtc-1665	73	28	on	on	ADP
ijtc-1665	73	29	effective	effective	ADJ
ijtc-1665	73	30	income	income	NOUN
ijtc-1665	73	31	tax	tax	NOUN
ijtc-1665	73	32	rate	rate	NOUN
ijtc-1665	73	33	of	of	ADP
ijtc-1665	73	34	insurers	insurer	NOUN
ijtc-1665	73	35	.	.	PUNCT
ijtc-1665	74	1	third	third	ADV
ijtc-1665	74	2	,	,	PUNCT
ijtc-1665	74	3	we	we	PRON
ijtc-1665	74	4	determine	determine	VERB
ijtc-1665	74	5	how	how	SCONJ
ijtc-1665	74	6	ethical	ethical	ADJ
ijtc-1665	74	7	responsibility	responsibility	NOUN
ijtc-1665	74	8	affect	affect	VERB
ijtc-1665	74	9	effective	effective	ADJ
ijtc-1665	74	10	income	income	NOUN
ijtc-1665	74	11	tax	tax	NOUN
ijtc-1665	74	12	rate	rate	NOUN
ijtc-1665	74	13	of	of	ADP
ijtc-1665	74	14	insurers	insurer	NOUN
ijtc-1665	74	15	.	.	PUNCT
ijtc-1665	75	1	and	and	CCONJ
ijtc-1665	75	2	lastly	lastly	ADV
ijtc-1665	75	3	,	,	PUNCT
ijtc-1665	75	4	we	we	PRON
ijtc-1665	75	5	confirm	confirm	VERB
ijtc-1665	75	6	how	how	SCONJ
ijtc-1665	75	7	firms	firm	NOUN
ijtc-1665	75	8	’	’	PART
ijtc-1665	75	9	diversity	diversity	NOUN
ijtc-1665	75	10	impact	impact	NOUN
ijtc-1665	75	11	effective	effective	ADJ
ijtc-1665	75	12	income	income	NOUN
ijtc-1665	75	13	tax	tax	NOUN
ijtc-1665	75	14	rate	rate	NOUN
ijtc-1665	75	15	of	of	ADP
ijtc-1665	75	16	insurers	insurer	NOUN
ijtc-1665	75	17	in	in	ADP
ijtc-1665	75	18	nigeria	nigeria	PROPN
ijtc-1665	75	19	.	.	PUNCT
ijtc-1665	76	1	the	the	DET
ijtc-1665	76	2	findings	finding	NOUN
ijtc-1665	76	3	show	show	VERB
ijtc-1665	76	4	that	that	SCONJ
ijtc-1665	76	5	community	community	NOUN
ijtc-1665	76	6	responsibility	responsibility	NOUN
ijtc-1665	76	7	has	have	VERB
ijtc-1665	76	8	no	no	DET
ijtc-1665	76	9	significant	significant	ADJ
ijtc-1665	76	10	relationship	relationship	NOUN
ijtc-1665	76	11	with	with	ADP
ijtc-1665	76	12	effective	effective	ADJ
ijtc-1665	76	13	income	income	NOUN
ijtc-1665	76	14	tax	tax	NOUN
ijtc-1665	76	15	rate	rate	NOUN
ijtc-1665	76	16	.	.	PUNCT
ijtc-1665	77	1	moreso	moreso	PROPN
ijtc-1665	77	2	,	,	PUNCT
ijtc-1665	77	3	the	the	DET
ijtc-1665	77	4	insurers	insurer	NOUN
ijtc-1665	77	5	’	’	PART
ijtc-1665	77	6	environmental	environmental	ADJ
ijtc-1665	77	7	responsibility	responsibility	NOUN
ijtc-1665	77	8	has	have	VERB
ijtc-1665	77	9	no	no	DET
ijtc-1665	77	10	significant	significant	ADJ
ijtc-1665	77	11	relationship	relationship	NOUN
ijtc-1665	77	12	with	with	ADP
ijtc-1665	77	13	effective	effective	ADJ
ijtc-1665	77	14	income	income	NOUN
ijtc-1665	77	15	tax	tax	NOUN
ijtc-1665	77	16	rate	rate	NOUN
ijtc-1665	77	17	.	.	PUNCT
ijtc-1665	78	1	lastly	lastly	ADV
ijtc-1665	78	2	,	,	PUNCT
ijtc-1665	78	3	ethical	ethical	ADJ
ijtc-1665	78	4	responsibility	responsibility	NOUN
ijtc-1665	78	5	has	have	VERB
ijtc-1665	78	6	no	no	DET
ijtc-1665	78	7	significant	significant	ADJ
ijtc-1665	78	8	relationship	relationship	NOUN
ijtc-1665	78	9	with	with	ADP
ijtc-1665	78	10	effective	effective	ADJ
ijtc-1665	78	11	income	income	NOUN
ijtc-1665	78	12	tax	tax	NOUN
ijtc-1665	78	13	rate	rate	NOUN
ijtc-1665	78	14	of	of	ADP
ijtc-1665	78	15	listed	list	VERB
ijtc-1665	78	16	insurers	insurer	NOUN
ijtc-1665	78	17	in	in	ADP
ijtc-1665	78	18	nigeria	nigeria	PROPN
ijtc-1665	78	19	.	.	PUNCT
ijtc-1665	79	1	the	the	DET
ijtc-1665	79	2	outcome	outcome	NOUN
ijtc-1665	79	3	provides	provide	VERB
ijtc-1665	79	4	insurers	insurer	NOUN
ijtc-1665	79	5	to	to	PART
ijtc-1665	79	6	understand	understand	VERB
ijtc-1665	79	7	the	the	DET
ijtc-1665	79	8	linkage	linkage	NOUN
ijtc-1665	79	9	between	between	ADP
ijtc-1665	79	10	their	their	PRON
ijtc-1665	79	11	respective	respective	ADJ
ijtc-1665	79	12	firms	firm	NOUN
ijtc-1665	79	13	’	’	PART
ijtc-1665	79	14	csr	csr	X
ijtc-1665	79	15	investments	investment	NOUN
ijtc-1665	79	16	and	and	CCONJ
ijtc-1665	79	17	corporate	corporate	ADJ
ijtc-1665	79	18	income	income	NOUN
ijtc-1665	79	19	taxes	taxis	NOUN
ijtc-1665	79	20	.	.	PUNCT
ijtc-1665	80	1	the	the	DET
ijtc-1665	80	2	findings	finding	NOUN
ijtc-1665	80	3	enlighten	enlighten	VERB
ijtc-1665	80	4	stakeholders	stakeholder	NOUN
ijtc-1665	80	5	,	,	PUNCT
ijtc-1665	80	6	including	include	VERB
ijtc-1665	80	7	corporations	corporation	NOUN
ijtc-1665	80	8	,	,	PUNCT
ijtc-1665	80	9	on	on	ADP
ijtc-1665	80	10	the	the	DET
ijtc-1665	80	11	significance	significance	NOUN
ijtc-1665	80	12	of	of	ADP
ijtc-1665	80	13	csr	csr	NOUN
ijtc-1665	80	14	practices	practice	NOUN
ijtc-1665	80	15	and	and	CCONJ
ijtc-1665	80	16	aid	aid	VERB
ijtc-1665	80	17	them	they	PRON
ijtc-1665	80	18	in	in	ADP
ijtc-1665	80	19	effective	effective	ADJ
ijtc-1665	80	20	managerial	managerial	ADJ
ijtc-1665	80	21	decision	decision	NOUN
ijtc-1665	80	22	-	-	PUNCT
ijtc-1665	80	23	making	making	NOUN
ijtc-1665	80	24	.	.	PUNCT
ijtc-1665	81	1	it	it	PRON
ijtc-1665	81	2	educates	educate	VERB
ijtc-1665	81	3	the	the	DET
ijtc-1665	81	4	government	government	NOUN
ijtc-1665	81	5	on	on	ADP
ijtc-1665	81	6	the	the	DET
ijtc-1665	81	7	useful	useful	ADJ
ijtc-1665	81	8	channel	channel	NOUN
ijtc-1665	81	9	for	for	ADP
ijtc-1665	81	10	the	the	DET
ijtc-1665	81	11	improvement	improvement	NOUN
ijtc-1665	81	12	of	of	ADP
ijtc-1665	81	13	policy	policy	NOUN
ijtc-1665	81	14	on	on	ADP
ijtc-1665	81	15	effective	effective	ADJ
ijtc-1665	81	16	tax	tax	NOUN
ijtc-1665	81	17	rate	rate	NOUN
ijtc-1665	81	18	.	.	PUNCT
ijtc-1665	82	1	its	its	PRON
ijtc-1665	82	2	informative	informative	ADJ
ijtc-1665	82	3	for	for	ADP
ijtc-1665	82	4	firms	firm	NOUN
ijtc-1665	82	5	on	on	ADP
ijtc-1665	82	6	understanding	understand	VERB
ijtc-1665	82	7	fair	fair	ADJ
ijtc-1665	82	8	return	return	NOUN
ijtc-1665	82	9	on	on	ADP
ijtc-1665	82	10	capital	capital	NOUN
ijtc-1665	82	11	invested	invest	VERB
ijtc-1665	82	12	through	through	ADP
ijtc-1665	82	13	improved	improved	ADJ
ijtc-1665	82	14	efficiency	efficiency	NOUN
ijtc-1665	82	15	.	.	PUNCT
ijtc-1665	83	1	we	we	PRON
ijtc-1665	83	2	structure	structure	VERB
ijtc-1665	83	3	the	the	DET
ijtc-1665	83	4	reminder	reminder	NOUN
ijtc-1665	83	5	of	of	ADP
ijtc-1665	83	6	the	the	DET
ijtc-1665	83	7	paper	paper	NOUN
ijtc-1665	83	8	as	as	SCONJ
ijtc-1665	83	9	follows	follow	VERB
ijtc-1665	83	10	.	.	PUNCT
ijtc-1665	84	1	section	section	NOUN
ijtc-1665	84	2	two	two	NUM
ijtc-1665	84	3	presents	present	NOUN
ijtc-1665	84	4	literature	literature	NOUN
ijtc-1665	84	5	,	,	PUNCT
ijtc-1665	84	6	section	section	NOUN
ijtc-1665	84	7	three	three	NUM
ijtc-1665	84	8	offers	offer	VERB
ijtc-1665	84	9	methodology	methodology	NOUN
ijtc-1665	84	10	.	.	PUNCT
ijtc-1665	85	1	section	section	NOUN
ijtc-1665	85	2	four	four	NUM
ijtc-1665	85	3	discloses	disclose	VERB
ijtc-1665	85	4	the	the	DET
ijtc-1665	85	5	results	result	NOUN
ijtc-1665	85	6	and	and	CCONJ
ijtc-1665	85	7	section	section	NOUN
ijtc-1665	85	8	five	five	NUM
ijtc-1665	85	9	concludes	conclude	VERB
ijtc-1665	85	10	.	.	PUNCT
ijtc-1665	86	1	method	method	NOUN
ijtc-1665	86	2	to	to	PART
ijtc-1665	86	3	establish	establish	VERB
ijtc-1665	86	4	the	the	DET
ijtc-1665	86	5	impact	impact	NOUN
ijtc-1665	86	6	of	of	ADP
ijtc-1665	86	7	corporate	corporate	ADJ
ijtc-1665	86	8	social	social	ADJ
ijtc-1665	86	9	responsibility	responsibility	NOUN
ijtc-1665	86	10	on	on	ADP
ijtc-1665	86	11	corporate	corporate	ADJ
ijtc-1665	86	12	income	income	NOUN
ijtc-1665	86	13	tax	tax	NOUN
ijtc-1665	86	14	in	in	ADP
ijtc-1665	86	15	nigeria	nigeria	PROPN
ijtc-1665	86	16	,	,	PUNCT
ijtc-1665	86	17	the	the	DET
ijtc-1665	86	18	study	study	NOUN
ijtc-1665	86	19	is	be	AUX
ijtc-1665	86	20	based	base	VERB
ijtc-1665	86	21	on	on	ADP
ijtc-1665	86	22	the	the	DET
ijtc-1665	86	23	legitimacy	legitimacy	NOUN
ijtc-1665	86	24	theory	theory	NOUN
ijtc-1665	86	25	.	.	PUNCT
ijtc-1665	87	1	ogunode	ogunode	PROPN
ijtc-1665	87	2	(	(	PUNCT
ijtc-1665	87	3	2022	2022	NUM
ijtc-1665	87	4	)	)	PUNCT
ijtc-1665	87	5	stated	state	VERB
ijtc-1665	87	6	that	that	SCONJ
ijtc-1665	87	7	the	the	DET
ijtc-1665	87	8	legitimacy	legitimacy	NOUN
ijtc-1665	87	9	theory	theory	NOUN
ijtc-1665	87	10	has	have	VERB
ijtc-1665	87	11	to	to	PART
ijtc-1665	87	12	do	do	VERB
ijtc-1665	87	13	with	with	ADP
ijtc-1665	87	14	a	a	DET
ijtc-1665	87	15	social	social	ADJ
ijtc-1665	87	16	contract	contract	NOUN
ijtc-1665	87	17	between	between	ADP
ijtc-1665	87	18	corporate	corporate	ADJ
ijtc-1665	87	19	bodies	body	NOUN
ijtc-1665	87	20	and	and	CCONJ
ijtc-1665	87	21	the	the	DET
ijtc-1665	87	22	society	society	NOUN
ijtc-1665	87	23	where	where	SCONJ
ijtc-1665	87	24	the	the	DET
ijtc-1665	87	25	companies	company	NOUN
ijtc-1665	87	26	operate	operate	VERB
ijtc-1665	87	27	.	.	PUNCT
ijtc-1665	88	1	the	the	DET
ijtc-1665	88	2	existence	existence	NOUN
ijtc-1665	88	3	of	of	ADP
ijtc-1665	88	4	an	an	DET
ijtc-1665	88	5	agreement	agreement	NOUN
ijtc-1665	88	6	between	between	ADP
ijtc-1665	88	7	the	the	DET
ijtc-1665	88	8	corporate	corporate	ADJ
ijtc-1665	88	9	entity	entity	NOUN
ijtc-1665	88	10	and	and	CCONJ
ijtc-1665	88	11	the	the	DET
ijtc-1665	88	12	society	society	NOUN
ijtc-1665	88	13	or	or	CCONJ
ijtc-1665	88	14	community	community	NOUN
ijtc-1665	88	15	in	in	ADP
ijtc-1665	88	16	which	which	PRON
ijtc-1665	88	17	it	it	PRON
ijtc-1665	88	18	carries	carry	VERB
ijtc-1665	88	19	out	out	ADP
ijtc-1665	88	20	its	its	PRON
ijtc-1665	88	21	operations	operation	NOUN
ijtc-1665	88	22	is	be	AUX
ijtc-1665	88	23	very	very	ADV
ijtc-1665	88	24	important	important	ADJ
ijtc-1665	88	25	for	for	ADP
ijtc-1665	88	26	the	the	DET
ijtc-1665	88	27	purposes	purpose	NOUN
ijtc-1665	88	28	of	of	ADP
ijtc-1665	88	29	legitimacy	legitimacy	NOUN
ijtc-1665	88	30	,	,	PUNCT
ijtc-1665	88	31	peaceful	peaceful	ADJ
ijtc-1665	88	32	coexistence	coexistence	NOUN
ijtc-1665	88	33	and	and	CCONJ
ijtc-1665	88	34	for	for	ADP
ijtc-1665	88	35	the	the	DET
ijtc-1665	88	36	mutual	mutual	ADJ
ijtc-1665	88	37	benefits	benefit	NOUN
ijtc-1665	88	38	of	of	ADP
ijtc-1665	88	39	both	both	DET
ijtc-1665	88	40	parties	party	NOUN
ijtc-1665	88	41	.	.	PUNCT
ijtc-1665	89	1	suddaby	suddaby	PROPN
ijtc-1665	89	2	et	et	PROPN
ijtc-1665	89	3	al	al	PROPN
ijtc-1665	89	4	.	.	PROPN
ijtc-1665	90	1	(	(	PUNCT
ijtc-1665	90	2	2017	2017	NUM
ijtc-1665	90	3	)	)	PUNCT
ijtc-1665	90	4	posit	posit	VERB
ijtc-1665	90	5	that	that	SCONJ
ijtc-1665	90	6	legitimacy	legitimacy	NOUN
ijtc-1665	90	7	theory	theory	NOUN
ijtc-1665	90	8	entails	entail	VERB
ijtc-1665	90	9	such	such	ADJ
ijtc-1665	90	10	assurance	assurance	NOUN
ijtc-1665	90	11	of	of	ADP
ijtc-1665	90	12	meeting	meet	VERB
ijtc-1665	90	13	the	the	DET
ijtc-1665	90	14	conditions	condition	NOUN
ijtc-1665	90	15	and	and	CCONJ
ijtc-1665	90	16	expectations	expectation	NOUN
ijtc-1665	90	17	of	of	ADP
ijtc-1665	90	18	the	the	DET
ijtc-1665	90	19	society	society	NOUN
ijtc-1665	90	20	,	,	PUNCT
ijtc-1665	90	21	while	while	SCONJ
ijtc-1665	90	22	the	the	DET
ijtc-1665	90	23	entity	entity	NOUN
ijtc-1665	90	24	is	be	AUX
ijtc-1665	90	25	carrying	carry	VERB
ijtc-1665	90	26	on	on	ADP
ijtc-1665	90	27	its	its	PRON
ijtc-1665	90	28	legitimate	legitimate	ADJ
ijtc-1665	90	29	business	business	NOUN
ijtc-1665	90	30	.	.	PUNCT
ijtc-1665	91	1	the	the	DET
ijtc-1665	91	2	theory	theory	NOUN
ijtc-1665	91	3	suggests	suggest	VERB
ijtc-1665	91	4	that	that	SCONJ
ijtc-1665	91	5	companies	company	NOUN
ijtc-1665	91	6	should	should	AUX
ijtc-1665	91	7	naturally	naturally	ADV
ijtc-1665	91	8	accept	accept	VERB
ijtc-1665	91	9	to	to	PART
ijtc-1665	91	10	carry	carry	VERB
ijtc-1665	91	11	on	on	ADP
ijtc-1665	91	12	their	their	PRON
ijtc-1665	91	13	operations	operation	NOUN
ijtc-1665	91	14	or	or	CCONJ
ijtc-1665	91	15	activities	activity	NOUN
ijtc-1665	91	16	within	within	ADP
ijtc-1665	91	17	the	the	DET
ijtc-1665	91	18	confines	confine	NOUN
ijtc-1665	91	19	of	of	ADP
ijtc-1665	91	20	the	the	DET
ijtc-1665	91	21	existing	exist	VERB
ijtc-1665	91	22	laws	law	NOUN
ijtc-1665	91	23	without	without	ADP
ijtc-1665	91	24	violating	violate	VERB
ijtc-1665	91	25	the	the	DET
ijtc-1665	91	26	existing	exist	VERB
ijtc-1665	91	27	peace	peace	NOUN
ijtc-1665	91	28	,	,	PUNCT
ijtc-1665	91	29	rules	rule	NOUN
ijtc-1665	91	30	and	and	CCONJ
ijtc-1665	91	31	regulations	regulation	NOUN
ijtc-1665	91	32	as	as	ADV
ijtc-1665	91	33	well	well	ADV
ijtc-1665	91	34	as	as	ADP
ijtc-1665	91	35	environmental	environmental	ADJ
ijtc-1665	91	36	and	and	CCONJ
ijtc-1665	91	37	social	social	ADJ
ijtc-1665	91	38	norms	norm	NOUN
ijtc-1665	91	39	where	where	SCONJ
ijtc-1665	91	40	they	they	PRON
ijtc-1665	91	41	do	do	VERB
ijtc-1665	91	42	their	their	PRON
ijtc-1665	91	43	businesses	business	NOUN
ijtc-1665	91	44	.	.	PUNCT
ijtc-1665	92	1	the	the	DET
ijtc-1665	92	2	paper	paper	NOUN
ijtc-1665	92	3	employs	employ	VERB
ijtc-1665	92	4	13	13	NUM
ijtc-1665	92	5	insurance	insurance	NOUN
ijtc-1665	92	6	firms	firm	NOUN
ijtc-1665	92	7	,	,	PUNCT
ijtc-1665	92	8	registered	register	VERB
ijtc-1665	92	9	,	,	PUNCT
ijtc-1665	92	10	with	with	ADP
ijtc-1665	92	11	published	publish	VERB
ijtc-1665	92	12	information	information	NOUN
ijtc-1665	92	13	during	during	ADP
ijtc-1665	92	14	2013	2013	NUM
ijtc-1665	92	15	to	to	ADP
ijtc-1665	92	16	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	92	17	impact	impact	NOUN
ijtc-1665	92	18	of	of	ADP
ijtc-1665	92	19	social	social	ADJ
ijtc-1665	92	20	responsibility	responsibility	NOUN
ijtc-1665	92	21	on	on	ADP
ijtc-1665	92	22	income	income	NOUN
ijtc-1665	92	23	tax	tax	NOUN
ijtc-1665	92	24	:	:	PUNCT
ijtc-1665	92	25	empirical	empirical	ADJ
ijtc-1665	92	26	evidence	evidence	NOUN
ijtc-1665	92	27	from	from	ADP
ijtc-1665	92	28	nigeria	nigeria	PROPN
ijtc-1665	92	29	oyasor	oyasor	PROPN
ijtc-1665	92	30	5	5	NUM
ijtc-1665	92	31	|	|	ADV
ijtc-1665	92	32	ilomata	ilomata	PROPN
ijtc-1665	92	33	international	international	ADJ
ijtc-1665	92	34	journal	journal	NOUN
ijtc-1665	92	35	of	of	ADP
ijtc-1665	92	36	tax	tax	PROPN
ijtc-1665	92	37	&	&	CCONJ
ijtc-1665	92	38	accounting	account	VERB
ijtc-1665	92	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	92	40	2022	2022	NUM
ijtc-1665	92	41	.	.	PUNCT
ijtc-1665	93	1	the	the	DET
ijtc-1665	93	2	data	datum	NOUN
ijtc-1665	93	3	are	be	AUX
ijtc-1665	93	4	obtained	obtain	VERB
ijtc-1665	93	5	from	from	ADP
ijtc-1665	93	6	audited	audit	VERB
ijtc-1665	93	7	financial	financial	ADJ
ijtc-1665	93	8	reports	report	NOUN
ijtc-1665	93	9	of	of	ADP
ijtc-1665	93	10	selected	select	VERB
ijtc-1665	93	11	insurance	insurance	NOUN
ijtc-1665	93	12	firms	firm	NOUN
ijtc-1665	93	13	on	on	ADP
ijtc-1665	93	14	nigerian	nigerian	ADJ
ijtc-1665	93	15	stock	stock	NOUN
ijtc-1665	93	16	exchange	exchange	NOUN
ijtc-1665	93	17	.	.	PUNCT
ijtc-1665	94	1	the	the	DET
ijtc-1665	94	2	independent	independent	ADJ
ijtc-1665	94	3	variable	variable	NOUN
ijtc-1665	94	4	was	be	AUX
ijtc-1665	94	5	corporate	corporate	ADJ
ijtc-1665	94	6	social	social	ADJ
ijtc-1665	94	7	responsibility	responsibility	NOUN
ijtc-1665	94	8	disclosure	disclosure	NOUN
ijtc-1665	94	9	index	index	NOUN
ijtc-1665	94	10	.	.	PUNCT
ijtc-1665	95	1	this	this	PRON
ijtc-1665	95	2	was	be	AUX
ijtc-1665	95	3	rated	rate	VERB
ijtc-1665	95	4	between	between	ADP
ijtc-1665	95	5	disclosure	disclosure	NOUN
ijtc-1665	95	6	=	=	SYM
ijtc-1665	95	7	1	1	NUM
ijtc-1665	95	8	and	and	CCONJ
ijtc-1665	95	9	non	non	ADJ
ijtc-1665	95	10	-	-	NOUN
ijtc-1665	95	11	disclosure	disclosure	ADJ
ijtc-1665	95	12	=	=	SYM
ijtc-1665	95	13	0	0	NUM
ijtc-1665	95	14	(	(	PUNCT
ijtc-1665	95	15	shafat	shafat	NOUN
ijtc-1665	95	16	,	,	PUNCT
ijtc-1665	95	17	2018	2018	NUM
ijtc-1665	95	18	)	)	PUNCT
ijtc-1665	95	19	.	.	PUNCT
ijtc-1665	96	1	also	also	ADV
ijtc-1665	96	2	,	,	PUNCT
ijtc-1665	96	3	the	the	DET
ijtc-1665	96	4	dependent	dependent	ADJ
ijtc-1665	96	5	variable	variable	NOUN
ijtc-1665	96	6	,	,	PUNCT
ijtc-1665	96	7	effective	effective	ADJ
ijtc-1665	96	8	tax	tax	NOUN
ijtc-1665	96	9	rate	rate	NOUN
ijtc-1665	96	10	which	which	PRON
ijtc-1665	96	11	was	be	AUX
ijtc-1665	96	12	measured	measure	VERB
ijtc-1665	96	13	as	as	ADP
ijtc-1665	96	14	the	the	DET
ijtc-1665	96	15	income	income	NOUN
ijtc-1665	96	16	tax	tax	NOUN
ijtc-1665	96	17	expense	expense	NOUN
ijtc-1665	96	18	divided	divide	VERB
ijtc-1665	96	19	by	by	ADP
ijtc-1665	96	20	the	the	DET
ijtc-1665	96	21	earnings	earning	NOUN
ijtc-1665	96	22	(	(	PUNCT
ijtc-1665	96	23	or	or	CCONJ
ijtc-1665	96	24	income	income	NOUN
ijtc-1665	96	25	earned	earn	VERB
ijtc-1665	96	26	)	)	PUNCT
ijtc-1665	96	27	before	before	ADP
ijtc-1665	96	28	taxes	taxis	NOUN
ijtc-1665	96	29	(	(	PUNCT
ijtc-1665	96	30	greene	greene	PROPN
ijtc-1665	96	31	,	,	PUNCT
ijtc-1665	96	32	2016	2016	NUM
ijtc-1665	96	33	)	)	PUNCT
ijtc-1665	96	34	.	.	PUNCT
ijtc-1665	97	1	further	far	ADV
ijtc-1665	97	2	,	,	PUNCT
ijtc-1665	97	3	firm	firm	ADJ
ijtc-1665	97	4	size	size	NOUN
ijtc-1665	97	5	(	(	PUNCT
ijtc-1665	97	6	size	size	NOUN
ijtc-1665	97	7	)	)	PUNCT
ijtc-1665	97	8	is	be	AUX
ijtc-1665	97	9	defined	define	VERB
ijtc-1665	97	10	as	as	ADP
ijtc-1665	97	11	the	the	DET
ijtc-1665	97	12	natural	natural	ADJ
ijtc-1665	97	13	log	log	NOUN
ijtc-1665	97	14	of	of	ADP
ijtc-1665	97	15	book	book	NOUN
ijtc-1665	97	16	value	value	NOUN
ijtc-1665	97	17	of	of	ADP
ijtc-1665	97	18	assets	asset	NOUN
ijtc-1665	97	19	.	.	PUNCT
ijtc-1665	98	1	larger	large	ADJ
ijtc-1665	98	2	firms	firm	NOUN
ijtc-1665	98	3	are	be	AUX
ijtc-1665	98	4	expected	expect	VERB
ijtc-1665	98	5	to	to	PART
ijtc-1665	98	6	disclose	disclose	VERB
ijtc-1665	98	7	more	more	ADJ
ijtc-1665	98	8	csr	csr	NOUN
ijtc-1665	98	9	-	-	ADJ
ijtc-1665	98	10	related	relate	VERB
ijtc-1665	98	11	information	information	NOUN
ijtc-1665	98	12	(	(	PUNCT
ijtc-1665	98	13	kansal	kansal	NOUN
ijtc-1665	98	14	et	et	PROPN
ijtc-1665	98	15	al	al	PROPN
ijtc-1665	98	16	.	.	PROPN
ijtc-1665	98	17	,	,	PUNCT
ijtc-1665	98	18	2014	2014	NUM
ijtc-1665	98	19	)	)	PUNCT
ijtc-1665	98	20	.	.	PUNCT
ijtc-1665	99	1	claim	claim	NOUN
ijtc-1665	99	2	settlement	settlement	NOUN
ijtc-1665	99	3	is	be	AUX
ijtc-1665	99	4	defined	define	VERB
ijtc-1665	99	5	as	as	ADP
ijtc-1665	99	6	a	a	DET
ijtc-1665	99	7	request	request	NOUN
ijtc-1665	99	8	filed	file	VERB
ijtc-1665	99	9	by	by	ADP
ijtc-1665	99	10	the	the	DET
ijtc-1665	99	11	beneficiary	beneficiary	NOUN
ijtc-1665	99	12	of	of	ADP
ijtc-1665	99	13	the	the	DET
ijtc-1665	99	14	policy	policy	NOUN
ijtc-1665	99	15	to	to	ADP
ijtc-1665	99	16	the	the	DET
ijtc-1665	99	17	insurer	insurer	NOUN
ijtc-1665	99	18	to	to	PART
ijtc-1665	99	19	avail	avail	VERB
ijtc-1665	99	20	death	death	NOUN
ijtc-1665	99	21	benefit	benefit	NOUN
ijtc-1665	99	22	in	in	ADP
ijtc-1665	99	23	case	case	NOUN
ijtc-1665	99	24	of	of	ADP
ijtc-1665	99	25	the	the	DET
ijtc-1665	99	26	unfortunate	unfortunate	ADJ
ijtc-1665	99	27	demise	demise	NOUN
ijtc-1665	99	28	of	of	ADP
ijtc-1665	99	29	the	the	DET
ijtc-1665	99	30	insured	insure	VERB
ijtc-1665	99	31	during	during	ADP
ijtc-1665	99	32	the	the	DET
ijtc-1665	99	33	policy	policy	NOUN
ijtc-1665	99	34	tenure	tenure	NOUN
ijtc-1665	99	35	.	.	PUNCT
ijtc-1665	100	1	the	the	DET
ijtc-1665	100	2	ability	ability	NOUN
ijtc-1665	100	3	of	of	ADP
ijtc-1665	100	4	insurers	insurer	NOUN
ijtc-1665	100	5	of	of	ADP
ijtc-1665	100	6	settle	settle	NOUN
ijtc-1665	100	7	claims	claim	NOUN
ijtc-1665	100	8	lies	lie	VERB
ijtc-1665	100	9	on	on	ADP
ijtc-1665	100	10	her	her	PRON
ijtc-1665	100	11	net	net	ADJ
ijtc-1665	100	12	claim	claim	NOUN
ijtc-1665	100	13	.	.	PUNCT
ijtc-1665	101	1	the	the	DET
ijtc-1665	101	2	larger	large	ADJ
ijtc-1665	101	3	the	the	DET
ijtc-1665	101	4	net	net	ADJ
ijtc-1665	101	5	claim	claim	NOUN
ijtc-1665	101	6	the	the	PRON
ijtc-1665	101	7	more	more	ADV
ijtc-1665	101	8	the	the	DET
ijtc-1665	101	9	ability	ability	NOUN
ijtc-1665	101	10	to	to	PART
ijtc-1665	101	11	indemnify	indemnify	VERB
ijtc-1665	101	12	the	the	DET
ijtc-1665	101	13	insureds	insured	NOUN
ijtc-1665	101	14	(	(	PUNCT
ijtc-1665	101	15	customers	customer	NOUN
ijtc-1665	101	16	)	)	PUNCT
ijtc-1665	101	17	who	who	PRON
ijtc-1665	101	18	have	have	AUX
ijtc-1665	101	19	suffered	suffer	VERB
ijtc-1665	101	20	any	any	DET
ijtc-1665	101	21	loss	loss	NOUN
ijtc-1665	101	22	(	(	PUNCT
ijtc-1665	101	23	adeloju	adeloju	PROPN
ijtc-1665	101	24	,	,	PUNCT
ijtc-1665	101	25	et	et	PROPN
ijtc-1665	101	26	al	al	PROPN
ijtc-1665	101	27	.	.	PROPN
ijtc-1665	101	28	,	,	PUNCT
ijtc-1665	101	29	2019	2019	NUM
ijtc-1665	101	30	)	)	PUNCT
ijtc-1665	101	31	.	.	PUNCT
ijtc-1665	102	1	reinsurance	reinsurance	NOUN
ijtc-1665	102	2	occurred	occur	VERB
ijtc-1665	102	3	when	when	SCONJ
ijtc-1665	102	4	multiple	multiple	ADJ
ijtc-1665	102	5	insurance	insurance	NOUN
ijtc-1665	102	6	companies	company	NOUN
ijtc-1665	102	7	share	share	VERB
ijtc-1665	102	8	risk	risk	NOUN
ijtc-1665	102	9	by	by	ADP
ijtc-1665	102	10	purchasing	purchase	VERB
ijtc-1665	102	11	insurance	insurance	NOUN
ijtc-1665	102	12	policies	policy	NOUN
ijtc-1665	102	13	from	from	ADP
ijtc-1665	102	14	other	other	ADJ
ijtc-1665	102	15	insurers	insurer	NOUN
ijtc-1665	102	16	to	to	PART
ijtc-1665	102	17	limit	limit	VERB
ijtc-1665	102	18	their	their	PRON
ijtc-1665	102	19	own	own	ADJ
ijtc-1665	102	20	total	total	ADJ
ijtc-1665	102	21	loss	loss	NOUN
ijtc-1665	102	22	in	in	ADP
ijtc-1665	102	23	case	case	NOUN
ijtc-1665	102	24	of	of	ADP
ijtc-1665	102	25	disaster	disaster	NOUN
ijtc-1665	102	26	.	.	PUNCT
ijtc-1665	103	1	by	by	ADP
ijtc-1665	103	2	spreading	spread	VERB
ijtc-1665	103	3	risk	risk	NOUN
ijtc-1665	103	4	,	,	PUNCT
ijtc-1665	103	5	an	an	DET
ijtc-1665	103	6	insurance	insurance	NOUN
ijtc-1665	103	7	company	company	NOUN
ijtc-1665	103	8	takes	take	VERB
ijtc-1665	103	9	on	on	ADP
ijtc-1665	103	10	clients	client	NOUN
ijtc-1665	103	11	whose	whose	DET
ijtc-1665	103	12	coverage	coverage	NOUN
ijtc-1665	103	13	would	would	AUX
ijtc-1665	103	14	be	be	AUX
ijtc-1665	103	15	too	too	ADV
ijtc-1665	103	16	great	great	ADJ
ijtc-1665	103	17	of	of	ADP
ijtc-1665	103	18	a	a	DET
ijtc-1665	103	19	burden	burden	NOUN
ijtc-1665	103	20	for	for	SCONJ
ijtc-1665	103	21	the	the	DET
ijtc-1665	103	22	single	single	ADJ
ijtc-1665	103	23	insurance	insurance	NOUN
ijtc-1665	103	24	company	company	NOUN
ijtc-1665	103	25	to	to	PART
ijtc-1665	103	26	handle	handle	VERB
ijtc-1665	103	27	alone	alone	ADV
ijtc-1665	103	28	.	.	PUNCT
ijtc-1665	104	1	claim	claim	VERB
ijtc-1665	104	2	settlement	settlement	NOUN
ijtc-1665	104	3	and	and	CCONJ
ijtc-1665	104	4	reinsurance	reinsurance	NOUN
ijtc-1665	104	5	indicate	indicate	VERB
ijtc-1665	104	6	the	the	DET
ijtc-1665	104	7	insurers	insurer	NOUN
ijtc-1665	104	8	’	’	PART
ijtc-1665	104	9	risk	risk	NOUN
ijtc-1665	104	10	tolerance	tolerance	NOUN
ijtc-1665	104	11	towards	towards	ADP
ijtc-1665	104	12	social	social	ADJ
ijtc-1665	104	13	activities	activity	NOUN
ijtc-1665	104	14	(	(	PUNCT
ijtc-1665	104	15	falade	falade	NOUN
ijtc-1665	104	16	&	&	CCONJ
ijtc-1665	104	17	olasupo	olasupo	NOUN
ijtc-1665	104	18	,	,	PUNCT
ijtc-1665	104	19	2021	2021	NUM
ijtc-1665	104	20	)	)	PUNCT
ijtc-1665	104	21	.	.	PUNCT
ijtc-1665	105	1	we	we	PRON
ijtc-1665	105	2	estimate	estimate	VERB
ijtc-1665	105	3	the	the	DET
ijtc-1665	105	4	model	model	NOUN
ijtc-1665	105	5	below	below	ADP
ijtc-1665	105	6	”	"	PUNCT
ijtc-1665	105	7	.	.	PUNCT
ijtc-1665	106	1	eitrit	eitrit	VERB
ijtc-1665	106	2	=	=	SYM
ijtc-1665	106	3	α0	α0	ADJ
ijtc-1665	106	4	+	+	CCONJ
ijtc-1665	106	5	β1comr1	β1comr1	PROPN
ijtc-1665	106	6	t	t	NOUN
ijtc-1665	106	7	+	+	SYM
ijtc-1665	106	8	β2comr1	β2comr1	PROPN
ijtc-1665	106	9	t	t	PROPN
ijtc-1665	106	10	+	+	CCONJ
ijtc-1665	106	11	β3envr1	β3envr1	PROPN
ijtc-1665	106	12	t	t	PROPN
ijtc-1665	106	13	+	+	CCONJ
ijtc-1665	106	14	β2ethr1	β2ethr1	PROPN
ijtc-1665	106	15	t	t	PROPN
ijtc-1665	106	16	+	+	CCONJ
ijtc-1665	106	17	β5size1	β5size1	PROPN
ijtc-1665	106	18	t	t	NOUN
ijtc-1665	106	19	+	+	CCONJ
ijtc-1665	106	20	β6net1	β6net1	NOUN
ijtc-1665	106	21	t	t	NOUN
ijtc-1665	106	22	+	+	CCONJ
ijtc-1665	106	23	β7ren1	β7ren1	X
ijtc-1665	106	24	t	t	NOUN
ijtc-1665	107	1	+	+	CCONJ
ijtc-1665	107	2	eit	eit	PROPN
ijtc-1665	107	3	(	(	PUNCT
ijtc-1665	107	4	1	1	NUM
ijtc-1665	107	5	)	)	PUNCT
ijtc-1665	107	6	“	"	PUNCT
ijtc-1665	107	7	where	where	SCONJ
ijtc-1665	107	8	,	,	PUNCT
ijtc-1665	107	9	comr	comr	NOUN
ijtc-1665	107	10	=	=	SYM
ijtc-1665	107	11	community	community	NOUN
ijtc-1665	107	12	responsibility	responsibility	NOUN
ijtc-1665	107	13	,	,	PUNCT
ijtc-1665	107	14	envr	envr	ADJ
ijtc-1665	107	15	=	=	SYM
ijtc-1665	107	16	environmental	environmental	ADJ
ijtc-1665	107	17	responsibility	responsibility	NOUN
ijtc-1665	107	18	,	,	PUNCT
ijtc-1665	107	19	ethir	ethir	NOUN
ijtc-1665	107	20	=	=	PUNCT
ijtc-1665	107	21	ethical	ethical	ADJ
ijtc-1665	107	22	responsibility	responsibility	NOUN
ijtc-1665	107	23	,	,	PUNCT
ijtc-1665	107	24	div	div	X
ijtc-1665	107	25	=	=	SYM
ijtc-1665	107	26	diverse	diverse	ADJ
ijtc-1665	107	27	,	,	PUNCT
ijtc-1665	107	28	net	net	ADJ
ijtc-1665	107	29	=	=	ADJ
ijtc-1665	107	30	net	net	ADJ
ijtc-1665	107	31	claim	claim	NOUN
ijtc-1665	107	32	,	,	PUNCT
ijtc-1665	107	33	ren	ren	NOUN
ijtc-1665	107	34	=	=	SYM
ijtc-1665	107	35	reinsurance	reinsurance	NOUN
ijtc-1665	107	36	profit	profit	NOUN
ijtc-1665	107	37	,	,	PUNCT
ijtc-1665	107	38	et	et	NOUN
ijtc-1665	107	39	=	=	NOUN
ijtc-1665	107	40	error	error	NOUN
ijtc-1665	107	41	term	term	NOUN
ijtc-1665	107	42	.	.	PUNCT
ijtc-1665	108	1			NOUN
ijtc-1665	108	2	01	01	NUM
ijtc-1665	109	1	=	=	NOUN
ijtc-1665	109	2	constant	constant	ADJ
ijtc-1665	109	3	term	term	NOUN
ijtc-1665	109	4			PROPN
ijtc-1665	109	5	1	1	NUM
ijtc-1665	109	6	6	6	NUM
ijtc-1665	109	7	=	=	NOUN
ijtc-1665	109	8	φt	φt	NOUN
ijtc-1665	109	9	parameters	parameter	NOUN
ijtc-1665	109	10	to	to	PART
ijtc-1665	109	11	be	be	AUX
ijtc-1665	109	12	estimated	estimate	VERB
ijtc-1665	109	13	.	.	PUNCT
ijtc-1665	110	1	before	before	SCONJ
ijtc-1665	110	2	the	the	DET
ijtc-1665	110	3	paper	paper	NOUN
ijtc-1665	110	4	assesses	assess	VERB
ijtc-1665	110	5	the	the	DET
ijtc-1665	110	6	main	main	ADJ
ijtc-1665	110	7	hypothesis	hypothesis	NOUN
ijtc-1665	110	8	,	,	PUNCT
ijtc-1665	110	9	the	the	DET
ijtc-1665	110	10	study	study	NOUN
ijtc-1665	110	11	extends	extend	VERB
ijtc-1665	110	12	the	the	DET
ijtc-1665	110	13	behaviour	behaviour	NOUN
ijtc-1665	110	14	of	of	ADP
ijtc-1665	110	15	the	the	DET
ijtc-1665	110	16	data	datum	NOUN
ijtc-1665	110	17	by	by	ADP
ijtc-1665	110	18	presenting	present	VERB
ijtc-1665	110	19	the	the	DET
ijtc-1665	110	20	basic	basic	ADJ
ijtc-1665	110	21	deterministic	deterministic	ADJ
ijtc-1665	110	22	statistics	statistic	NOUN
ijtc-1665	110	23	and	and	CCONJ
ijtc-1665	110	24	correlation	correlation	NOUN
ijtc-1665	110	25	matrix	matrix	NOUN
ijtc-1665	110	26	.	.	PUNCT
ijtc-1665	111	1	some	some	DET
ijtc-1665	111	2	pre	pre	NOUN
ijtc-1665	111	3	-	-	NOUN
ijtc-1665	111	4	estimation	estimation	NOUN
ijtc-1665	111	5	(	(	PUNCT
ijtc-1665	111	6	multicollinearity	multicollinearity	NOUN
ijtc-1665	111	7	,	,	PUNCT
ijtc-1665	111	8	panel	panel	NOUN
ijtc-1665	111	9	effect	effect	NOUN
ijtc-1665	111	10	,	,	PUNCT
ijtc-1665	111	11	cross	cross	ADJ
ijtc-1665	111	12	-	-	ADJ
ijtc-1665	111	13	section	section	ADJ
ijtc-1665	111	14	dependence	dependence	NOUN
ijtc-1665	111	15	,	,	PUNCT
ijtc-1665	111	16	and	and	CCONJ
ijtc-1665	111	17	hausman	hausman	ADJ
ijtc-1665	111	18	)	)	PUNCT
ijtc-1665	111	19	tests	test	NOUN
ijtc-1665	111	20	are	be	AUX
ijtc-1665	111	21	completed	complete	VERB
ijtc-1665	111	22	to	to	PART
ijtc-1665	111	23	confirm	confirm	VERB
ijtc-1665	111	24	the	the	DET
ijtc-1665	111	25	stochastic	stochastic	ADJ
ijtc-1665	111	26	characterization	characterization	NOUN
ijtc-1665	111	27	of	of	ADP
ijtc-1665	111	28	the	the	DET
ijtc-1665	111	29	stacked	stack	VERB
ijtc-1665	111	30	panel	panel	NOUN
ijtc-1665	111	31	.	.	PUNCT
ijtc-1665	112	1	the	the	DET
ijtc-1665	112	2	ordinary	ordinary	ADJ
ijtc-1665	112	3	least	least	ADJ
ijtc-1665	112	4	square	square	ADJ
ijtc-1665	112	5	(	(	PUNCT
ijtc-1665	112	6	ols	ol	NOUN
ijtc-1665	112	7	)	)	PUNCT
ijtc-1665	112	8	regression	regression	NOUN
ijtc-1665	112	9	estimates	estimate	VERB
ijtc-1665	112	10	the	the	DET
ijtc-1665	112	11	panel	panel	NOUN
ijtc-1665	112	12	data	datum	NOUN
ijtc-1665	112	13	based	base	VERB
ijtc-1665	112	14	.	.	PUNCT
ijtc-1665	113	1	results	result	NOUN
ijtc-1665	113	2	and	and	CCONJ
ijtc-1665	113	3	disscusion	disscusion	NOUN
ijtc-1665	113	4	table	table	NOUN
ijtc-1665	113	5	1	1	NUM
ijtc-1665	113	6	shows	show	VERB
ijtc-1665	113	7	the	the	DET
ijtc-1665	113	8	basic	basic	ADJ
ijtc-1665	113	9	summary	summary	NOUN
ijtc-1665	113	10	of	of	ADP
ijtc-1665	113	11	the	the	DET
ijtc-1665	113	12	considered	consider	VERB
ijtc-1665	113	13	variables	variable	NOUN
ijtc-1665	113	14	.	.	PUNCT
ijtc-1665	114	1	the	the	DET
ijtc-1665	114	2	minimum	minimum	ADJ
ijtc-1665	114	3	and	and	CCONJ
ijtc-1665	114	4	maximum	maximum	ADJ
ijtc-1665	114	5	values	value	NOUN
ijtc-1665	114	6	of	of	ADP
ijtc-1665	114	7	effective	effective	ADJ
ijtc-1665	114	8	interest	interest	NOUN
ijtc-1665	114	9	rate	rate	NOUN
ijtc-1665	114	10	during	during	ADP
ijtc-1665	114	11	the	the	DET
ijtc-1665	114	12	period	period	NOUN
ijtc-1665	114	13	of	of	ADP
ijtc-1665	114	14	2013	2013	NUM
ijtc-1665	114	15	–	–	PUNCT
ijtc-1665	114	16	2022	2022	NUM
ijtc-1665	114	17	for	for	ADP
ijtc-1665	114	18	the	the	DET
ijtc-1665	114	19	sample	sample	NOUN
ijtc-1665	114	20	are	be	AUX
ijtc-1665	114	21	0.000	0.000	NUM
ijtc-1665	114	22	and	and	CCONJ
ijtc-1665	114	23	3.84	3.84	NUM
ijtc-1665	114	24	respectively	respectively	ADV
ijtc-1665	114	25	and	and	CCONJ
ijtc-1665	114	26	with	with	ADP
ijtc-1665	114	27	an	an	DET
ijtc-1665	114	28	average	average	ADJ
ijtc-1665	114	29	rate	rate	NOUN
ijtc-1665	114	30	of	of	ADP
ijtc-1665	114	31	0.165	0.165	NUM
ijtc-1665	114	32	.	.	PUNCT
ijtc-1665	115	1	the	the	DET
ijtc-1665	115	2	variable	variable	NOUN
ijtc-1665	115	3	according	accord	VERB
ijtc-1665	115	4	to	to	ADP
ijtc-1665	115	5	the	the	DET
ijtc-1665	115	6	value	value	NOUN
ijtc-1665	115	7	deviated	deviate	VERB
ijtc-1665	115	8	with	with	ADP
ijtc-1665	115	9	0.391	0.391	NUM
ijtc-1665	115	10	from	from	ADP
ijtc-1665	115	11	its	its	PRON
ijtc-1665	115	12	mean	mean	NOUN
ijtc-1665	115	13	and	and	CCONJ
ijtc-1665	115	14	positively	positively	ADV
ijtc-1665	115	15	skewed	skew	VERB
ijtc-1665	115	16	with	with	ADP
ijtc-1665	115	17	the	the	DET
ijtc-1665	115	18	rate	rate	NOUN
ijtc-1665	115	19	of	of	ADP
ijtc-1665	115	20	6.905	6.905	NUM
ijtc-1665	115	21	which	which	PRON
ijtc-1665	115	22	showed	show	VERB
ijtc-1665	115	23	that	that	SCONJ
ijtc-1665	115	24	eitr	eitr	NOUN
ijtc-1665	115	25	has	have	VERB
ijtc-1665	115	26	a	a	DET
ijtc-1665	115	27	long	long	ADJ
ijtc-1665	115	28	right	right	ADJ
ijtc-1665	115	29	-	-	PUNCT
ijtc-1665	115	30	tail	tail	NOUN
ijtc-1665	115	31	,	,	PUNCT
ijtc-1665	115	32	and	and	CCONJ
ijtc-1665	115	33	the	the	DET
ijtc-1665	115	34	kurtosis	kurtosis	NOUN
ijtc-1665	115	35	is	be	AUX
ijtc-1665	115	36	mesokurtic	mesokurtic	ADJ
ijtc-1665	115	37	distribution	distribution	NOUN
ijtc-1665	115	38	in	in	ADP
ijtc-1665	115	39	nature	nature	NOUN
ijtc-1665	115	40	,	,	PUNCT
ijtc-1665	115	41	simply	simply	ADV
ijtc-1665	115	42	because	because	SCONJ
ijtc-1665	115	43	the	the	DET
ijtc-1665	115	44	eitr	eitr	NOUN
ijtc-1665	115	45	exhibited	exhibit	VERB
ijtc-1665	115	46	the	the	DET
ijtc-1665	115	47	rate	rate	NOUN
ijtc-1665	115	48	of	of	ADP
ijtc-1665	115	49	62.46	62.46	NUM
ijtc-1665	115	50	<	<	SYM
ijtc-1665	115	51	3	3	NUM
ijtc-1665	115	52	.	.	PUNCT
ijtc-1665	115	53	further	far	ADV
ijtc-1665	115	54	,	,	PUNCT
ijtc-1665	115	55	the	the	DET
ijtc-1665	115	56	jarque	jarque	NOUN
ijtc-1665	115	57	-	-	PUNCT
ijtc-1665	115	58	bera	bera	NOUN
ijtc-1665	115	59	of	of	ADP
ijtc-1665	115	60	20031.04	20031.04	NUM
ijtc-1665	115	61	was	be	AUX
ijtc-1665	115	62	observed	observe	VERB
ijtc-1665	115	63	,	,	PUNCT
ijtc-1665	115	64	which	which	PRON
ijtc-1665	115	65	implied	imply	VERB
ijtc-1665	115	66	that	that	SCONJ
ijtc-1665	115	67	the	the	DET
ijtc-1665	115	68	variable	variable	NOUN
ijtc-1665	115	69	had	have	VERB
ijtc-1665	115	70	a	a	DET
ijtc-1665	115	71	good	good	ADJ
ijtc-1665	115	72	fit	fit	NOUN
ijtc-1665	115	73	in	in	ADP
ijtc-1665	115	74	the	the	DET
ijtc-1665	115	75	distribution	distribution	NOUN
ijtc-1665	115	76	but	but	CCONJ
ijtc-1665	115	77	statically	statically	ADV
ijtc-1665	115	78	significant	significant	ADJ
ijtc-1665	115	79	as	as	ADP
ijtc-1665	115	80	the	the	DET
ijtc-1665	115	81	p	p	NOUN
ijtc-1665	115	82	-	-	PUNCT
ijtc-1665	115	83	value	value	NOUN
ijtc-1665	115	84	<	<	X
ijtc-1665	115	85	the	the	DET
ijtc-1665	115	86	table	table	NOUN
ijtc-1665	115	87	value	value	NOUN
ijtc-1665	115	88	(	(	PUNCT
ijtc-1665	115	89	0.0000	0.0000	NUM
ijtc-1665	115	90	<	<	X
ijtc-1665	115	91	0.05	0.05	NUM
ijtc-1665	115	92	)	)	PUNCT
ijtc-1665	115	93	.	.	PUNCT
ijtc-1665	116	1	community	community	NOUN
ijtc-1665	116	2	responsibility	responsibility	NOUN
ijtc-1665	116	3	was	be	AUX
ijtc-1665	116	4	also	also	ADV
ijtc-1665	116	5	related	relate	VERB
ijtc-1665	116	6	in	in	ADP
ijtc-1665	116	7	the	the	DET
ijtc-1665	116	8	table	table	NOUN
ijtc-1665	116	9	to	to	PART
ijtc-1665	116	10	have	have	VERB
ijtc-1665	116	11	an	an	DET
ijtc-1665	116	12	average	average	ADJ
ijtc-1665	116	13	value	value	NOUN
ijtc-1665	116	14	of	of	ADP
ijtc-1665	116	15	0.474	0.474	NUM
ijtc-1665	116	16	which	which	PRON
ijtc-1665	116	17	showed	show	VERB
ijtc-1665	116	18	the	the	DET
ijtc-1665	116	19	accumulated	accumulate	VERB
ijtc-1665	116	20	average	average	ADJ
ijtc-1665	116	21	contribution	contribution	NOUN
ijtc-1665	116	22	of	of	ADP
ijtc-1665	116	23	community	community	NOUN
ijtc-1665	116	24	responsibility	responsibility	NOUN
ijtc-1665	116	25	on	on	ADP
ijtc-1665	116	26	effective	effective	ADJ
ijtc-1665	116	27	interest	interest	NOUN
ijtc-1665	116	28	rate	rate	NOUN
ijtc-1665	116	29	in	in	ADP
ijtc-1665	116	30	nigeria	nigeria	PROPN
ijtc-1665	116	31	over	over	ADP
ijtc-1665	116	32	the	the	DET
ijtc-1665	116	33	period	period	NOUN
ijtc-1665	116	34	of	of	ADP
ijtc-1665	116	35	10	10	NUM
ijtc-1665	116	36	years	year	NOUN
ijtc-1665	116	37	.	.	PUNCT
ijtc-1665	117	1	the	the	DET
ijtc-1665	117	2	table	table	NOUN
ijtc-1665	117	3	confirmed	confirm	VERB
ijtc-1665	117	4	that	that	SCONJ
ijtc-1665	117	5	community	community	NOUN
ijtc-1665	117	6	responsibility	responsibility	NOUN
ijtc-1665	117	7	exhibited	exhibit	VERB
ijtc-1665	117	8	the	the	DET
ijtc-1665	117	9	minimum	minimum	ADJ
ijtc-1665	117	10	and	and	CCONJ
ijtc-1665	117	11	maximum	maximum	ADJ
ijtc-1665	117	12	value	value	NOUN
ijtc-1665	117	13	of	of	ADP
ijtc-1665	117	14	0.000	0.000	NUM
ijtc-1665	117	15	and	and	CCONJ
ijtc-1665	117	16	0.8200	0.8200	NUM
ijtc-1665	117	17	respectively	respectively	ADV
ijtc-1665	117	18	.	.	PUNCT
ijtc-1665	118	1	the	the	DET
ijtc-1665	118	2	variable	variable	NOUN
ijtc-1665	118	3	deviated	deviate	VERB
ijtc-1665	118	4	with	with	ADP
ijtc-1665	118	5	0.13042	0.13042	NUM
ijtc-1665	118	6	from	from	ADP
ijtc-1665	118	7	its	its	PRON
ijtc-1665	118	8	mean	mean	NOUN
ijtc-1665	118	9	and	and	CCONJ
ijtc-1665	118	10	positively	positively	ADV
ijtc-1665	118	11	skewed	skew	VERB
ijtc-1665	118	12	with	with	ADP
ijtc-1665	118	13	the	the	DET
ijtc-1665	118	14	value	value	NOUN
ijtc-1665	118	15	of	of	ADP
ijtc-1665	118	16	0.019	0.019	NUM
ijtc-1665	118	17	which	which	PRON
ijtc-1665	118	18	implied	imply	VERB
ijtc-1665	118	19	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	118	20	impact	impact	NOUN
ijtc-1665	118	21	of	of	ADP
ijtc-1665	118	22	social	social	ADJ
ijtc-1665	118	23	responsibility	responsibility	NOUN
ijtc-1665	118	24	on	on	ADP
ijtc-1665	118	25	income	income	NOUN
ijtc-1665	118	26	tax	tax	NOUN
ijtc-1665	118	27	:	:	PUNCT
ijtc-1665	118	28	empirical	empirical	ADJ
ijtc-1665	118	29	evidence	evidence	NOUN
ijtc-1665	118	30	from	from	ADP
ijtc-1665	118	31	nigeria	nigeria	PROPN
ijtc-1665	118	32	oyasor	oyasor	PROPN
ijtc-1665	118	33	6	6	NUM
ijtc-1665	118	34	|	|	ADV
ijtc-1665	118	35	ilomata	ilomata	PROPN
ijtc-1665	118	36	international	international	ADJ
ijtc-1665	118	37	journal	journal	NOUN
ijtc-1665	118	38	of	of	ADP
ijtc-1665	118	39	tax	tax	PROPN
ijtc-1665	118	40	&	&	CCONJ
ijtc-1665	118	41	accounting	accounting	NOUN
ijtc-1665	118	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	118	43	that	that	SCONJ
ijtc-1665	118	44	the	the	DET
ijtc-1665	118	45	variable	variable	NOUN
ijtc-1665	118	46	has	have	AUX
ijtc-1665	118	47	a	a	DET
ijtc-1665	118	48	long	long	ADJ
ijtc-1665	118	49	right	right	NOUN
ijtc-1665	118	50	-	-	PUNCT
ijtc-1665	118	51	tail	tail	NOUN
ijtc-1665	118	52	and	and	CCONJ
ijtc-1665	118	53	the	the	DET
ijtc-1665	118	54	kurtosis	kurtosis	NOUN
ijtc-1665	118	55	was	be	AUX
ijtc-1665	118	56	leptokurtic	leptokurtic	ADJ
ijtc-1665	118	57	,	,	PUNCT
ijtc-1665	118	58	simply	simply	ADV
ijtc-1665	118	59	because	because	SCONJ
ijtc-1665	118	60	the	the	DET
ijtc-1665	118	61	variable	variable	NOUN
ijtc-1665	118	62	exhibited	exhibit	VERB
ijtc-1665	118	63	the	the	DET
ijtc-1665	118	64	value	value	NOUN
ijtc-1665	118	65	of	of	ADP
ijtc-1665	118	66	3.426>3.this	3.426>3.this	NUM
ijtc-1665	118	67	implied	imply	VERB
ijtc-1665	118	68	that	that	SCONJ
ijtc-1665	118	69	the	the	DET
ijtc-1665	118	70	variable	variable	NOUN
ijtc-1665	118	71	has	have	VERB
ijtc-1665	118	72	a	a	DET
ijtc-1665	118	73	flatter	flat	ADJ
ijtc-1665	118	74	shape	shape	NOUN
ijtc-1665	118	75	with	with	ADP
ijtc-1665	118	76	fatter	fat	ADJ
ijtc-1665	118	77	tails	tail	NOUN
ijtc-1665	118	78	resulting	result	VERB
ijtc-1665	118	79	in	in	ADP
ijtc-1665	118	80	a	a	DET
ijtc-1665	118	81	greater	great	ADJ
ijtc-1665	118	82	chance	chance	NOUN
ijtc-1665	118	83	of	of	ADP
ijtc-1665	118	84	extreme	extreme	ADJ
ijtc-1665	118	85	positive	positive	ADJ
ijtc-1665	118	86	effect	effect	NOUN
ijtc-1665	118	87	.	.	PUNCT
ijtc-1665	119	1	the	the	DET
ijtc-1665	119	2	table	table	NOUN
ijtc-1665	119	3	depicted	depict	VERB
ijtc-1665	119	4	jarque	jarque	NOUN
ijtc-1665	119	5	-	-	PUNCT
ijtc-1665	119	6	bera	bera	NOUN
ijtc-1665	119	7	value	value	NOUN
ijtc-1665	119	8	of	of	ADP
ijtc-1665	119	9	0.984	0.984	NUM
ijtc-1665	119	10	,	,	PUNCT
ijtc-1665	119	11	implied	imply	VERB
ijtc-1665	119	12	that	that	SCONJ
ijtc-1665	119	13	the	the	DET
ijtc-1665	119	14	variable	variable	NOUN
ijtc-1665	119	15	has	have	VERB
ijtc-1665	119	16	a	a	DET
ijtc-1665	119	17	good	good	ADJ
ijtc-1665	119	18	fit	fit	NOUN
ijtc-1665	119	19	in	in	ADP
ijtc-1665	119	20	the	the	DET
ijtc-1665	119	21	distribution	distribution	NOUN
ijtc-1665	119	22	but	but	CCONJ
ijtc-1665	119	23	confirmed	confirm	VERB
ijtc-1665	119	24	to	to	PART
ijtc-1665	119	25	be	be	AUX
ijtc-1665	119	26	insignificant	insignificant	ADJ
ijtc-1665	119	27	at	at	ADP
ijtc-1665	119	28	0.611>0.05	0.611>0.05	PROPN
ijtc-1665	119	29	.	.	PUNCT
ijtc-1665	120	1	an	an	DET
ijtc-1665	120	2	average	average	ADJ
ijtc-1665	120	3	value	value	NOUN
ijtc-1665	120	4	of	of	ADP
ijtc-1665	120	5	0.411	0.411	NUM
ijtc-1665	120	6	was	be	AUX
ijtc-1665	120	7	observed	observe	VERB
ijtc-1665	120	8	for	for	ADP
ijtc-1665	120	9	environmental	environmental	ADJ
ijtc-1665	120	10	responsibility	responsibility	NOUN
ijtc-1665	120	11	.	.	PUNCT
ijtc-1665	121	1	the	the	DET
ijtc-1665	121	2	table	table	NOUN
ijtc-1665	121	3	as	as	ADV
ijtc-1665	121	4	well	well	ADV
ijtc-1665	121	5	depicted	depict	VERB
ijtc-1665	121	6	the	the	DET
ijtc-1665	121	7	minimum	minimum	ADJ
ijtc-1665	121	8	and	and	CCONJ
ijtc-1665	121	9	maximum	maximum	ADJ
ijtc-1665	121	10	value	value	NOUN
ijtc-1665	121	11	of	of	ADP
ijtc-1665	121	12	0.250	0.250	NUM
ijtc-1665	121	13	and	and	CCONJ
ijtc-1665	121	14	0.75000	0.75000	NUM
ijtc-1665	121	15	respectively	respectively	ADV
ijtc-1665	121	16	.	.	PUNCT
ijtc-1665	122	1	the	the	DET
ijtc-1665	122	2	environmental	environmental	ADJ
ijtc-1665	122	3	responsibility	responsibility	NOUN
ijtc-1665	122	4	over	over	ADP
ijtc-1665	122	5	the	the	DET
ijtc-1665	122	6	period	period	NOUN
ijtc-1665	122	7	,	,	PUNCT
ijtc-1665	122	8	according	accord	VERB
ijtc-1665	122	9	to	to	ADP
ijtc-1665	122	10	the	the	DET
ijtc-1665	122	11	table	table	NOUN
ijtc-1665	122	12	,	,	PUNCT
ijtc-1665	122	13	deviated	deviate	VERB
ijtc-1665	122	14	with	with	ADP
ijtc-1665	122	15	0.165	0.165	NUM
ijtc-1665	122	16	from	from	ADP
ijtc-1665	122	17	its	its	PRON
ijtc-1665	122	18	mean	mean	ADJ
ijtc-1665	122	19	value	value	NOUN
ijtc-1665	122	20	and	and	CCONJ
ijtc-1665	122	21	positively	positively	ADV
ijtc-1665	122	22	skewed	skew	VERB
ijtc-1665	122	23	with	with	ADP
ijtc-1665	122	24	the	the	DET
ijtc-1665	122	25	value	value	NOUN
ijtc-1665	122	26	of	of	ADP
ijtc-1665	122	27	0.529	0.529	NUM
ijtc-1665	122	28	.	.	PUNCT
ijtc-1665	123	1	the	the	DET
ijtc-1665	123	2	kurtosis	kurtosis	NOUN
ijtc-1665	123	3	was	be	AUX
ijtc-1665	123	4	mesokurtic	mesokurtic	ADJ
ijtc-1665	123	5	,	,	PUNCT
ijtc-1665	123	6	as	as	SCONJ
ijtc-1665	123	7	the	the	DET
ijtc-1665	123	8	value	value	NOUN
ijtc-1665	123	9	was	be	AUX
ijtc-1665	123	10	2.298<3	2.298<3	NUM
ijtc-1665	123	11	.	.	PUNCT
ijtc-1665	124	1	the	the	DET
ijtc-1665	124	2	jarque	jarque	NOUN
ijtc-1665	124	3	-	-	PUNCT
ijtc-1665	124	4	bera	bera	NOUN
ijtc-1665	124	5	test	test	NOUN
ijtc-1665	124	6	exhibited	exhibit	VERB
ijtc-1665	124	7	8.676	8.676	NUM
ijtc-1665	124	8	which	which	PRON
ijtc-1665	124	9	implied	imply	VERB
ijtc-1665	124	10	that	that	SCONJ
ijtc-1665	124	11	the	the	DET
ijtc-1665	124	12	variable	variable	NOUN
ijtc-1665	124	13	has	have	VERB
ijtc-1665	124	14	a	a	DET
ijtc-1665	124	15	good	good	ADJ
ijtc-1665	124	16	fit	fit	NOUN
ijtc-1665	124	17	in	in	ADP
ijtc-1665	124	18	the	the	DET
ijtc-1665	124	19	distribution	distribution	NOUN
ijtc-1665	124	20	and	and	CCONJ
ijtc-1665	124	21	is	be	AUX
ijtc-1665	124	22	confirmed	confirm	VERB
ijtc-1665	124	23	significant	significant	ADJ
ijtc-1665	124	24	.	.	PUNCT
ijtc-1665	125	1	the	the	DET
ijtc-1665	125	2	result	result	NOUN
ijtc-1665	125	3	depicted	depict	VERB
ijtc-1665	125	4	the	the	DET
ijtc-1665	125	5	data	datum	NOUN
ijtc-1665	125	6	on	on	ADP
ijtc-1665	125	7	ethical	ethical	ADJ
ijtc-1665	125	8	responsibility	responsibility	NOUN
ijtc-1665	125	9	with	with	ADP
ijtc-1665	125	10	an	an	DET
ijtc-1665	125	11	average	average	ADJ
ijtc-1665	125	12	value	value	NOUN
ijtc-1665	125	13	of	of	ADP
ijtc-1665	125	14	0.585	0.585	NUM
ijtc-1665	125	15	as	as	ADP
ijtc-1665	125	16	the	the	DET
ijtc-1665	125	17	accumulated	accumulate	VERB
ijtc-1665	125	18	contribution	contribution	NOUN
ijtc-1665	125	19	average	average	NOUN
ijtc-1665	125	20	on	on	ADP
ijtc-1665	125	21	effective	effective	ADJ
ijtc-1665	125	22	interest	interest	NOUN
ijtc-1665	125	23	rate	rate	NOUN
ijtc-1665	125	24	over	over	ADP
ijtc-1665	125	25	the	the	DET
ijtc-1665	125	26	period	period	NOUN
ijtc-1665	125	27	of	of	ADP
ijtc-1665	125	28	10	10	NUM
ijtc-1665	125	29	years	year	NOUN
ijtc-1665	125	30	.	.	PUNCT
ijtc-1665	126	1	it	it	PRON
ijtc-1665	126	2	was	be	AUX
ijtc-1665	126	3	confirmed	confirm	VERB
ijtc-1665	126	4	that	that	SCONJ
ijtc-1665	126	5	ethical	ethical	ADJ
ijtc-1665	126	6	responsibility	responsibility	NOUN
ijtc-1665	126	7	exhibited	exhibit	VERB
ijtc-1665	126	8	the	the	DET
ijtc-1665	126	9	minimum	minimum	ADJ
ijtc-1665	126	10	and	and	CCONJ
ijtc-1665	126	11	maximum	maximum	ADJ
ijtc-1665	126	12	value	value	NOUN
ijtc-1665	126	13	of	of	ADP
ijtc-1665	126	14	0.000	0.000	NUM
ijtc-1665	126	15	and	and	CCONJ
ijtc-1665	126	16	0.880	0.880	NUM
ijtc-1665	126	17	respectively	respectively	ADV
ijtc-1665	126	18	.	.	PUNCT
ijtc-1665	127	1	the	the	DET
ijtc-1665	127	2	variable	variable	NOUN
ijtc-1665	127	3	deviated	deviate	VERB
ijtc-1665	127	4	with	with	ADP
ijtc-1665	127	5	0.258	0.258	NUM
ijtc-1665	127	6	from	from	ADP
ijtc-1665	127	7	its	its	PRON
ijtc-1665	127	8	mean	mean	NOUN
ijtc-1665	127	9	and	and	CCONJ
ijtc-1665	127	10	negatively	negatively	ADV
ijtc-1665	127	11	skewed	skew	VERB
ijtc-1665	127	12	with	with	ADP
ijtc-1665	127	13	the	the	DET
ijtc-1665	127	14	value	value	NOUN
ijtc-1665	127	15	of	of	ADP
ijtc-1665	127	16	-0.377	-0.377	PUNCT
ijtc-1665	127	17	,	,	PUNCT
ijtc-1665	127	18	which	which	PRON
ijtc-1665	127	19	implied	imply	VERB
ijtc-1665	127	20	that	that	SCONJ
ijtc-1665	127	21	the	the	DET
ijtc-1665	127	22	variable	variable	NOUN
ijtc-1665	127	23	has	have	VERB
ijtc-1665	127	24	a	a	DET
ijtc-1665	127	25	short	short	ADJ
ijtc-1665	127	26	right	right	ADJ
ijtc-1665	127	27	-	-	PUNCT
ijtc-1665	127	28	tail	tail	NOUN
ijtc-1665	127	29	and	and	CCONJ
ijtc-1665	127	30	the	the	DET
ijtc-1665	127	31	kurtosis	kurtosis	NOUN
ijtc-1665	127	32	was	be	AUX
ijtc-1665	127	33	mesokurtic	mesokurtic	ADJ
ijtc-1665	127	34	.	.	PUNCT
ijtc-1665	128	1	the	the	DET
ijtc-1665	128	2	jarque	jarque	NOUN
ijtc-1665	128	3	-	-	PUNCT
ijtc-1665	128	4	bera	bera	NOUN
ijtc-1665	128	5	value	value	NOUN
ijtc-1665	128	6	of	of	ADP
ijtc-1665	128	7	11.031	11.031	NUM
ijtc-1665	128	8	was	be	AUX
ijtc-1665	128	9	observed	observe	VERB
ijtc-1665	128	10	which	which	PRON
ijtc-1665	128	11	implied	imply	VERB
ijtc-1665	128	12	that	that	SCONJ
ijtc-1665	128	13	the	the	DET
ijtc-1665	128	14	variable	variable	NOUN
ijtc-1665	128	15	has	have	VERB
ijtc-1665	128	16	a	a	DET
ijtc-1665	128	17	good	good	ADJ
ijtc-1665	128	18	fit	fit	NOUN
ijtc-1665	128	19	in	in	ADP
ijtc-1665	128	20	the	the	DET
ijtc-1665	128	21	distribution	distribution	NOUN
ijtc-1665	128	22	and	and	CCONJ
ijtc-1665	128	23	confirmed	confirm	VERB
ijtc-1665	128	24	to	to	PART
ijtc-1665	128	25	be	be	AUX
ijtc-1665	128	26	significant	significant	ADJ
ijtc-1665	128	27	at	at	ADP
ijtc-1665	128	28	0.004<0.05	0.004<0.05	NOUN
ijtc-1665	128	29	.	.	PUNCT
ijtc-1665	129	1	an	an	DET
ijtc-1665	129	2	average	average	ADJ
ijtc-1665	129	3	value	value	NOUN
ijtc-1665	129	4	of	of	ADP
ijtc-1665	129	5	0.351	0.351	NUM
ijtc-1665	129	6	was	be	AUX
ijtc-1665	129	7	observed	observe	VERB
ijtc-1665	129	8	for	for	ADP
ijtc-1665	129	9	diversity	diversity	NOUN
ijtc-1665	129	10	.	.	PUNCT
ijtc-1665	130	1	the	the	DET
ijtc-1665	130	2	outcome	outcome	NOUN
ijtc-1665	130	3	shows	show	VERB
ijtc-1665	130	4	the	the	DET
ijtc-1665	130	5	minimum	minimum	ADJ
ijtc-1665	130	6	and	and	CCONJ
ijtc-1665	130	7	maximum	maximum	ADJ
ijtc-1665	130	8	value	value	NOUN
ijtc-1665	130	9	of	of	ADP
ijtc-1665	130	10	0.250	0.250	NUM
ijtc-1665	130	11	and	and	CCONJ
ijtc-1665	130	12	0.380	0.380	NUM
ijtc-1665	130	13	respectively	respectively	ADV
ijtc-1665	130	14	.	.	PUNCT
ijtc-1665	131	1	the	the	DET
ijtc-1665	131	2	diversity	diversity	NOUN
ijtc-1665	131	3	deviated	deviate	VERB
ijtc-1665	131	4	with	with	ADP
ijtc-1665	131	5	0.054	0.054	NUM
ijtc-1665	131	6	from	from	ADP
ijtc-1665	131	7	its	its	PRON
ijtc-1665	131	8	mean	mean	ADJ
ijtc-1665	131	9	value	value	NOUN
ijtc-1665	131	10	and	and	CCONJ
ijtc-1665	131	11	negatively	negatively	ADV
ijtc-1665	131	12	skewed	skew	VERB
ijtc-1665	131	13	with	with	ADP
ijtc-1665	131	14	the	the	DET
ijtc-1665	131	15	value	value	NOUN
ijtc-1665	131	16	of	of	ADP
ijtc-1665	131	17	-1.318	-1.318	PUNCT
ijtc-1665	131	18	.	.	PUNCT
ijtc-1665	132	1	the	the	DET
ijtc-1665	132	2	kurtosis	kurtosis	NOUN
ijtc-1665	132	3	was	be	AUX
ijtc-1665	132	4	mesokurtic	mesokurtic	ADJ
ijtc-1665	132	5	,	,	PUNCT
ijtc-1665	132	6	as	as	SCONJ
ijtc-1665	132	7	the	the	DET
ijtc-1665	132	8	value	value	NOUN
ijtc-1665	132	9	was	be	AUX
ijtc-1665	132	10	2.738<3	2.738<3	NUM
ijtc-1665	132	11	.	.	PUNCT
ijtc-1665	133	1	jarque	jarque	NOUN
ijtc-1665	133	2	-	-	PUNCT
ijtc-1665	133	3	bera	bera	NOUN
ijtc-1665	133	4	test	test	NOUN
ijtc-1665	133	5	exhibited	exhibit	VERB
ijtc-1665	133	6	37.741	37.741	NUM
ijtc-1665	133	7	which	which	PRON
ijtc-1665	133	8	implied	imply	VERB
ijtc-1665	133	9	that	that	SCONJ
ijtc-1665	133	10	the	the	DET
ijtc-1665	133	11	variable	variable	NOUN
ijtc-1665	133	12	has	have	VERB
ijtc-1665	133	13	a	a	DET
ijtc-1665	133	14	good	good	ADJ
ijtc-1665	133	15	fit	fit	NOUN
ijtc-1665	133	16	in	in	ADP
ijtc-1665	133	17	the	the	DET
ijtc-1665	133	18	distribution	distribution	NOUN
ijtc-1665	133	19	and	and	CCONJ
ijtc-1665	133	20	was	be	AUX
ijtc-1665	133	21	confirmed	confirm	VERB
ijtc-1665	133	22	perfectly	perfectly	ADV
ijtc-1665	133	23	and	and	CCONJ
ijtc-1665	133	24	significant	significant	ADJ
ijtc-1665	133	25	at	at	ADP
ijtc-1665	133	26	0.000<0.05	0.000<0.05	PROPN
ijtc-1665	133	27	.	.	PUNCT
ijtc-1665	134	1	a	a	DET
ijtc-1665	134	2	record	record	NOUN
ijtc-1665	134	3	was	be	AUX
ijtc-1665	134	4	taken	take	VERB
ijtc-1665	134	5	on	on	ADP
ijtc-1665	134	6	csrdi	csrdi	NOUN
ijtc-1665	134	7	to	to	PART
ijtc-1665	134	8	relate	relate	VERB
ijtc-1665	134	9	with	with	ADP
ijtc-1665	134	10	effective	effective	ADJ
ijtc-1665	134	11	interest	interest	NOUN
ijtc-1665	134	12	rate	rate	NOUN
ijtc-1665	134	13	with	with	ADP
ijtc-1665	134	14	an	an	DET
ijtc-1665	134	15	average	average	ADJ
ijtc-1665	134	16	value	value	NOUN
ijtc-1665	134	17	of	of	ADP
ijtc-1665	134	18	0.622	0.622	NUM
ijtc-1665	134	19	.	.	PUNCT
ijtc-1665	135	1	the	the	DET
ijtc-1665	135	2	outcome	outcome	NOUN
ijtc-1665	135	3	shows	show	VERB
ijtc-1665	135	4	csrdi	csrdi	PROPN
ijtc-1665	135	5	has	have	VERB
ijtc-1665	135	6	a	a	DET
ijtc-1665	135	7	minimum	minimum	ADJ
ijtc-1665	135	8	and	and	CCONJ
ijtc-1665	135	9	maximum	maximum	ADJ
ijtc-1665	135	10	value	value	NOUN
ijtc-1665	135	11	of	of	ADP
ijtc-1665	135	12	0.500	0.500	NUM
ijtc-1665	135	13	and	and	CCONJ
ijtc-1665	135	14	0.850	0.850	NUM
ijtc-1665	135	15	,	,	PUNCT
ijtc-1665	135	16	respectively	respectively	ADV
ijtc-1665	135	17	,	,	PUNCT
ijtc-1665	135	18	as	as	ADV
ijtc-1665	135	19	well	well	ADV
ijtc-1665	135	20	as	as	ADP
ijtc-1665	135	21	a	a	DET
ijtc-1665	135	22	standard	standard	ADJ
ijtc-1665	135	23	deviation	deviation	NOUN
ijtc-1665	135	24	of	of	ADP
ijtc-1665	135	25	0.062	0.062	NUM
ijtc-1665	135	26	and	and	CCONJ
ijtc-1665	135	27	positively	positively	ADV
ijtc-1665	135	28	skewed	skewed	ADJ
ijtc-1665	135	29	.	.	PUNCT
ijtc-1665	136	1	this	this	PRON
ijtc-1665	136	2	implied	imply	VERB
ijtc-1665	136	3	that	that	SCONJ
ijtc-1665	136	4	the	the	DET
ijtc-1665	136	5	variable	variable	NOUN
ijtc-1665	136	6	has	have	VERB
ijtc-1665	136	7	a	a	DET
ijtc-1665	136	8	flatter	flat	ADJ
ijtc-1665	136	9	shape	shape	NOUN
ijtc-1665	136	10	with	with	ADP
ijtc-1665	136	11	fatter	fat	ADJ
ijtc-1665	136	12	tails	tail	NOUN
ijtc-1665	136	13	.	.	PUNCT
ijtc-1665	137	1	the	the	DET
ijtc-1665	137	2	jarque	jarque	NOUN
ijtc-1665	137	3	-	-	PUNCT
ijtc-1665	137	4	bera	bera	NOUN
ijtc-1665	137	5	value	value	NOUN
ijtc-1665	137	6	of	of	ADP
ijtc-1665	137	7	17.81	17.81	NUM
ijtc-1665	137	8	,	,	PUNCT
ijtc-1665	137	9	implied	imply	VERB
ijtc-1665	137	10	that	that	SCONJ
ijtc-1665	137	11	the	the	DET
ijtc-1665	137	12	variable	variable	NOUN
ijtc-1665	137	13	has	have	VERB
ijtc-1665	137	14	a	a	DET
ijtc-1665	137	15	good	good	ADJ
ijtc-1665	137	16	fit	fit	NOUN
ijtc-1665	137	17	in	in	ADP
ijtc-1665	137	18	the	the	DET
ijtc-1665	137	19	distribution	distribution	NOUN
ijtc-1665	137	20	but	but	CCONJ
ijtc-1665	137	21	confirmed	confirm	VERB
ijtc-1665	137	22	to	to	PART
ijtc-1665	137	23	be	be	AUX
ijtc-1665	137	24	insignificant	insignificant	ADJ
ijtc-1665	137	25	at	at	ADP
ijtc-1665	137	26	0.000136<0.05	0.000136<0.05	NOUN
ijtc-1665	137	27	.	.	PUNCT
ijtc-1665	138	1	the	the	DET
ijtc-1665	138	2	insurance	insurance	NOUN
ijtc-1665	138	3	firms	firm	NOUN
ijtc-1665	138	4	’	’	PART
ijtc-1665	138	5	size	size	NOUN
ijtc-1665	138	6	deviated	deviate	VERB
ijtc-1665	138	7	,	,	PUNCT
ijtc-1665	138	8	with	with	ADP
ijtc-1665	138	9	24572857	24572857	NUM
ijtc-1665	138	10	from	from	ADP
ijtc-1665	138	11	its	its	PRON
ijtc-1665	138	12	mean	mean	ADJ
ijtc-1665	138	13	value	value	NOUN
ijtc-1665	138	14	and	and	CCONJ
ijtc-1665	138	15	positively	positively	ADV
ijtc-1665	138	16	skewed	skew	VERB
ijtc-1665	138	17	with	with	ADP
ijtc-1665	138	18	the	the	DET
ijtc-1665	138	19	value	value	NOUN
ijtc-1665	138	20	of	of	ADP
ijtc-1665	138	21	4.324	4.324	NUM
ijtc-1665	138	22	.	.	PUNCT
ijtc-1665	139	1	the	the	DET
ijtc-1665	139	2	kurtosis	kurtosis	NOUN
ijtc-1665	139	3	was	be	AUX
ijtc-1665	139	4	leptokurtic	leptokurtic	ADJ
ijtc-1665	139	5	,	,	PUNCT
ijtc-1665	139	6	as	as	SCONJ
ijtc-1665	139	7	the	the	DET
ijtc-1665	139	8	value	value	NOUN
ijtc-1665	139	9	was	be	AUX
ijtc-1665	139	10	26.47>3	26.47>3	NUM
ijtc-1665	139	11	.	.	PUNCT
ijtc-1665	140	1	however	however	ADV
ijtc-1665	140	2	,	,	PUNCT
ijtc-1665	140	3	the	the	DET
ijtc-1665	140	4	jarquebera	jarquebera	PROPN
ijtc-1665	140	5	test	test	NOUN
ijtc-1665	140	6	exhibited	exhibit	VERB
ijtc-1665	140	7	3363.156	3363.156	NUM
ijtc-1665	140	8	which	which	PRON
ijtc-1665	140	9	implied	imply	VERB
ijtc-1665	140	10	that	that	SCONJ
ijtc-1665	140	11	the	the	DET
ijtc-1665	140	12	variable	variable	NOUN
ijtc-1665	140	13	has	have	VERB
ijtc-1665	140	14	a	a	DET
ijtc-1665	140	15	good	good	ADJ
ijtc-1665	140	16	fit	fit	NOUN
ijtc-1665	140	17	in	in	ADP
ijtc-1665	140	18	the	the	DET
ijtc-1665	140	19	distribution	distribution	NOUN
ijtc-1665	140	20	and	and	CCONJ
ijtc-1665	140	21	was	be	AUX
ijtc-1665	140	22	confirmed	confirm	VERB
ijtc-1665	140	23	significant	significant	ADJ
ijtc-1665	140	24	at	at	ADP
ijtc-1665	140	25	0.000<0.05	0.000<0.05	PROPN
ijtc-1665	140	26	.	.	PUNCT
ijtc-1665	141	1	the	the	DET
ijtc-1665	141	2	result	result	NOUN
ijtc-1665	141	3	shows	show	VERB
ijtc-1665	141	4	that	that	SCONJ
ijtc-1665	141	5	net	net	ADJ
ijtc-1665	141	6	claims	claim	NOUN
ijtc-1665	141	7	have	have	VERB
ijtc-1665	141	8	an	an	DET
ijtc-1665	141	9	average	average	ADJ
ijtc-1665	141	10	value	value	NOUN
ijtc-1665	141	11	of	of	ADP
ijtc-1665	141	12	2290771	2290771	NUM
ijtc-1665	141	13	the	the	DET
ijtc-1665	141	14	minimum	minimum	ADJ
ijtc-1665	141	15	and	and	CCONJ
ijtc-1665	141	16	maximum	maximum	ADJ
ijtc-1665	141	17	value	value	NOUN
ijtc-1665	141	18	of	of	ADP
ijtc-1665	141	19	-2599181	-2599181	PROPN
ijtc-1665	141	20	and	and	CCONJ
ijtc-1665	141	21	30776073	30776073	NUM
ijtc-1665	141	22	respectively	respectively	ADV
ijtc-1665	141	23	.	.	PUNCT
ijtc-1665	142	1	the	the	DET
ijtc-1665	142	2	variable	variable	NOUN
ijtc-1665	142	3	deviated	deviate	VERB
ijtc-1665	142	4	with	with	ADP
ijtc-1665	142	5	4485732	4485732	NUM
ijtc-1665	142	6	from	from	ADP
ijtc-1665	142	7	its	its	PRON
ijtc-1665	142	8	mean	mean	NOUN
ijtc-1665	142	9	and	and	CCONJ
ijtc-1665	142	10	positively	positively	ADV
ijtc-1665	142	11	skewed	skew	VERB
ijtc-1665	142	12	with	with	ADP
ijtc-1665	142	13	the	the	DET
ijtc-1665	142	14	value	value	NOUN
ijtc-1665	142	15	of	of	ADP
ijtc-1665	142	16	4.241	4.241	NUM
ijtc-1665	142	17	which	which	PRON
ijtc-1665	142	18	implied	imply	VERB
ijtc-1665	142	19	that	that	SCONJ
ijtc-1665	142	20	the	the	DET
ijtc-1665	142	21	variable	variable	NOUN
ijtc-1665	142	22	has	have	VERB
ijtc-1665	142	23	a	a	DET
ijtc-1665	142	24	long	long	ADJ
ijtc-1665	142	25	right	right	NOUN
ijtc-1665	142	26	-	-	PUNCT
ijtc-1665	142	27	tail	tail	NOUN
ijtc-1665	142	28	and	and	CCONJ
ijtc-1665	142	29	the	the	DET
ijtc-1665	142	30	kurtosis	kurtosis	NOUN
ijtc-1665	142	31	was	be	AUX
ijtc-1665	142	32	leptokurtic	leptokurtic	ADJ
ijtc-1665	142	33	,	,	PUNCT
ijtc-1665	142	34	as	as	ADP
ijtc-1665	142	35	the	the	DET
ijtc-1665	142	36	value	value	NOUN
ijtc-1665	142	37	22.81561>3	22.81561>3	PROPN
ijtc-1665	142	38	.	.	PUNCT
ijtc-1665	143	1	the	the	DET
ijtc-1665	143	2	jarque	jarque	NOUN
ijtc-1665	143	3	-	-	PUNCT
ijtc-1665	143	4	bera	bera	NOUN
ijtc-1665	143	5	value	value	NOUN
ijtc-1665	143	6	of	of	ADP
ijtc-1665	143	7	2497.332	2497.332	NUM
ijtc-1665	143	8	,	,	PUNCT
ijtc-1665	143	9	implied	imply	VERB
ijtc-1665	143	10	that	that	SCONJ
ijtc-1665	143	11	the	the	DET
ijtc-1665	143	12	variable	variable	NOUN
ijtc-1665	143	13	has	have	VERB
ijtc-1665	143	14	a	a	DET
ijtc-1665	143	15	good	good	ADJ
ijtc-1665	143	16	fit	fit	NOUN
ijtc-1665	143	17	in	in	ADP
ijtc-1665	143	18	the	the	DET
ijtc-1665	143	19	distribution	distribution	NOUN
ijtc-1665	143	20	.	.	PUNCT
ijtc-1665	144	1	finally	finally	ADV
ijtc-1665	144	2	,	,	PUNCT
ijtc-1665	144	3	the	the	DET
ijtc-1665	144	4	industry	industry	NOUN
ijtc-1665	144	5	invested	invest	VERB
ijtc-1665	144	6	an	an	DET
ijtc-1665	144	7	average	average	ADJ
ijtc-1665	144	8	value	value	NOUN
ijtc-1665	144	9	of	of	ADP
ijtc-1665	144	10	n1910340	n1910340	NUM
ijtc-1665	144	11	billion	billion	NUM
ijtc-1665	144	12	in	in	ADP
ijtc-1665	144	13	reinsurance	reinsurance	NOUN
ijtc-1665	144	14	,	,	PUNCT
ijtc-1665	144	15	contributing	contribute	VERB
ijtc-1665	144	16	to	to	ADP
ijtc-1665	144	17	good	good	ADJ
ijtc-1665	144	18	risk	risk	NOUN
ijtc-1665	144	19	practices	practice	NOUN
ijtc-1665	144	20	.	.	PUNCT
ijtc-1665	145	1	the	the	DET
ijtc-1665	145	2	minimum	minimum	ADJ
ijtc-1665	145	3	and	and	CCONJ
ijtc-1665	145	4	maximum	maximum	ADJ
ijtc-1665	145	5	values	value	NOUN
ijtc-1665	145	6	are	be	AUX
ijtc-1665	145	7	-7579125	-7579125	ADJ
ijtc-1665	145	8	.	.	PUNCT
ijtc-1665	146	1	and	and	CCONJ
ijtc-1665	146	2	n8618365	n8618365	NOUN
ijtc-1665	146	3	billion	billion	NUM
ijtc-1665	146	4	was	be	AUX
ijtc-1665	146	5	recorded	record	VERB
ijtc-1665	146	6	,	,	PUNCT
ijtc-1665	146	7	respectively	respectively	ADV
ijtc-1665	146	8	.	.	PUNCT
ijtc-1665	147	1	the	the	DET
ijtc-1665	147	2	reinsurance	reinsurance	NOUN
ijtc-1665	147	3	deviated	deviate	VERB
ijtc-1665	147	4	with	with	ADP
ijtc-1665	147	5	n2516270	n2516270	INTJ
ijtc-1665	147	6	billion	billion	NUM
ijtc-1665	147	7	but	but	CCONJ
ijtc-1665	147	8	negatively	negatively	ADV
ijtc-1665	147	9	skewed	skew	VERB
ijtc-1665	147	10	with	with	ADP
ijtc-1665	147	11	the	the	DET
ijtc-1665	147	12	value	value	NOUN
ijtc-1665	147	13	of	of	ADP
ijtc-1665	147	14	-0.339553	-0.339553	PROPN
ijtc-1665	147	15	.	.	PUNCT
ijtc-1665	148	1	the	the	DET
ijtc-1665	148	2	kurtosis	kurtosis	NOUN
ijtc-1665	148	3	was	be	AUX
ijtc-1665	148	4	leptokurtic	leptokurtic	ADJ
ijtc-1665	148	5	,	,	PUNCT
ijtc-1665	148	6	as	as	SCONJ
ijtc-1665	148	7	the	the	DET
ijtc-1665	148	8	value	value	NOUN
ijtc-1665	148	9	was	be	AUX
ijtc-1665	148	10	5.260484>3	5.260484>3	PROPN
ijtc-1665	148	11	.	.	PUNCT
ijtc-1665	149	1	however	however	ADV
ijtc-1665	149	2	,	,	PUNCT
ijtc-1665	149	3	the	the	DET
ijtc-1665	149	4	jarque	jarque	NOUN
ijtc-1665	149	5	-	-	PUNCT
ijtc-1665	149	6	bera	bera	NOUN
ijtc-1665	149	7	test	test	NOUN
ijtc-1665	149	8	exhibited	exhibit	VERB
ijtc-1665	149	9	a	a	DET
ijtc-1665	149	10	value	value	NOUN
ijtc-1665	149	11	of	of	ADP
ijtc-1665	149	12	29.94399	29.94399	NUM
ijtc-1665	149	13	,	,	PUNCT
ijtc-1665	149	14	which	which	PRON
ijtc-1665	149	15	implied	imply	VERB
ijtc-1665	149	16	that	that	SCONJ
ijtc-1665	149	17	the	the	DET
ijtc-1665	149	18	variable	variable	NOUN
ijtc-1665	149	19	fits	fit	VERB
ijtc-1665	149	20	well	well	ADV
ijtc-1665	149	21	in	in	ADP
ijtc-1665	149	22	the	the	DET
ijtc-1665	149	23	distribution	distribution	NOUN
ijtc-1665	149	24	and	and	CCONJ
ijtc-1665	149	25	was	be	AUX
ijtc-1665	149	26	confirmed	confirm	VERB
ijtc-1665	149	27	statistically	statistically	ADV
ijtc-1665	149	28	significant	significant	ADJ
ijtc-1665	149	29	at	at	ADP
ijtc-1665	149	30	0.00000<0.05	0.00000<0.05	NUM
ijtc-1665	149	31	.	.	PUNCT
ijtc-1665	150	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1665	150	2	https://www.investopedia.com/terms/t/tailrisk.asp	https://www.investopedia.com/terms/t/tailrisk.asp	PROPN
ijtc-1665	150	3	https://www.investopedia.com/terms/t/tailrisk.asp	https://www.investopedia.com/terms/t/tailrisk.asp	PROPN
ijtc-1665	150	4	impact	impact	NOUN
ijtc-1665	150	5	of	of	ADP
ijtc-1665	150	6	social	social	ADJ
ijtc-1665	150	7	responsibility	responsibility	NOUN
ijtc-1665	150	8	on	on	ADP
ijtc-1665	150	9	income	income	NOUN
ijtc-1665	150	10	tax	tax	NOUN
ijtc-1665	150	11	:	:	PUNCT
ijtc-1665	150	12	empirical	empirical	ADJ
ijtc-1665	150	13	evidence	evidence	NOUN
ijtc-1665	150	14	from	from	ADP
ijtc-1665	150	15	nigeria	nigeria	PROPN
ijtc-1665	150	16	oyasor	oyasor	PROPN
ijtc-1665	150	17	7	7	NUM
ijtc-1665	150	18	|	|	CCONJ
ijtc-1665	150	19	ilomata	ilomata	PROPN
ijtc-1665	150	20	international	international	ADJ
ijtc-1665	150	21	journal	journal	NOUN
ijtc-1665	150	22	of	of	ADP
ijtc-1665	150	23	tax	tax	PROPN
ijtc-1665	150	24	&	&	CCONJ
ijtc-1665	150	25	accounting	account	VERB
ijtc-1665	150	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	150	27	table	table	NOUN
ijtc-1665	150	28	2	2	NUM
ijtc-1665	150	29	presents	present	VERB
ijtc-1665	150	30	the	the	DET
ijtc-1665	150	31	results	result	NOUN
ijtc-1665	150	32	for	for	ADP
ijtc-1665	150	33	the	the	DET
ijtc-1665	150	34	panel	panel	NOUN
ijtc-1665	150	35	unit	unit	NOUN
ijtc-1665	150	36	root	root	NOUN
ijtc-1665	150	37	.	.	PUNCT
ijtc-1665	151	1	the	the	DET
ijtc-1665	151	2	test	test	NOUN
ijtc-1665	151	3	assumes	assume	VERB
ijtc-1665	151	4	a	a	DET
ijtc-1665	151	5	null	null	NOUN
ijtc-1665	151	6	of	of	ADP
ijtc-1665	151	7	no	no	DET
ijtc-1665	151	8	unit	unit	NOUN
ijtc-1665	151	9	root	root	NOUN
ijtc-1665	151	10	.	.	PUNCT
ijtc-1665	152	1	at	at	ADP
ijtc-1665	152	2	level	level	NOUN
ijtc-1665	152	3	,	,	PUNCT
ijtc-1665	152	4	the	the	DET
ijtc-1665	152	5	levin	levin	PROPN
ijtc-1665	152	6	,	,	PUNCT
ijtc-1665	152	7	lin	lin	PROPN
ijtc-1665	152	8	&	&	CCONJ
ijtc-1665	152	9	chu	chu	PROPN
ijtc-1665	152	10	(	(	PUNCT
ijtc-1665	152	11	llc)’t	llc)’t	PROPN
ijtc-1665	152	12	*	*	PUNCT
ijtc-1665	152	13	had	have	VERB
ijtc-1665	152	14	a	a	DET
ijtc-1665	152	15	p	p	NOUN
ijtc-1665	152	16	-	-	PUNCT
ijtc-1665	152	17	value	value	NOUN
ijtc-1665	152	18	of	of	ADP
ijtc-1665	152	19	0.0000<0.05	0.0000<0.05	NOUN
ijtc-1665	152	20	,	,	PUNCT
ijtc-1665	152	21	i	i	PRON
ijtc-1665	152	22	m	m	PROPN
ijtc-1665	152	23	,	,	PUNCT
ijtc-1665	152	24	pesaran	pesaran	NOUN
ijtc-1665	152	25	and	and	CCONJ
ijtc-1665	152	26	shin	shin	NOUN
ijtc-1665	152	27	(	(	PUNCT
ijtc-1665	152	28	ips	ips	PROPN
ijtc-1665	152	29	)	)	PUNCT
ijtc-1665	152	30	’	'	PUNCT
ijtc-1665	152	31	w	w	NOUN
ijtc-1665	152	32	-	-	PUNCT
ijtc-1665	152	33	stat	stat	NOUN
ijtc-1665	152	34	had	have	VERB
ijtc-1665	152	35	0.0000	0.0000	NUM
ijtc-1665	152	36	<	<	NOUN
ijtc-1665	152	37	0.05	0.05	NUM
ijtc-1665	152	38	,	,	PUNCT
ijtc-1665	152	39	implying	imply	VERB
ijtc-1665	152	40	that	that	SCONJ
ijtc-1665	152	41	the	the	DET
ijtc-1665	152	42	variable	variable	NOUN
ijtc-1665	152	43	is	be	AUX
ijtc-1665	152	44	stationary	stationary	ADJ
ijtc-1665	152	45	at	at	ADP
ijtc-1665	152	46	level	level	NOUN
ijtc-1665	152	47	.	.	PUNCT
ijtc-1665	153	1	table	table	NOUN
ijtc-1665	153	2	3	3	NUM
ijtc-1665	153	3	reports	report	NOUN
ijtc-1665	153	4	cointegration	cointegration	VERB
ijtc-1665	153	5	outcomes	outcome	NOUN
ijtc-1665	153	6	.	.	PUNCT
ijtc-1665	154	1	at	at	ADP
ijtc-1665	154	2	the	the	DET
ijtc-1665	154	3	5	5	NUM
ijtc-1665	154	4	%	%	NOUN
ijtc-1665	154	5	level	level	NOUN
ijtc-1665	154	6	of	of	ADP
ijtc-1665	154	7	significance	significance	NOUN
ijtc-1665	154	8	,	,	PUNCT
ijtc-1665	154	9	the	the	DET
ijtc-1665	154	10	result	result	NOUN
ijtc-1665	154	11	indicates	indicate	VERB
ijtc-1665	154	12	the	the	DET
ijtc-1665	154	13	existence	existence	NOUN
ijtc-1665	154	14	of	of	ADP
ijtc-1665	154	15	a	a	DET
ijtc-1665	154	16	cointegrating	cointegrate	VERB
ijtc-1665	154	17	equation	equation	NOUN
ijtc-1665	154	18	.	.	PUNCT
ijtc-1665	155	1	the	the	DET
ijtc-1665	155	2	hypothesis	hypothesis	NOUN
ijtc-1665	155	3	of	of	ADP
ijtc-1665	155	4	no	no	DET
ijtc-1665	155	5	co	co	NOUN
ijtc-1665	155	6	-	-	NOUN
ijtc-1665	155	7	integration	integration	NOUN
ijtc-1665	155	8	was	be	AUX
ijtc-1665	155	9	accepted	accept	VERB
ijtc-1665	155	10	at	at	ADP
ijtc-1665	155	11	a	a	DET
ijtc-1665	155	12	5	5	NUM
ijtc-1665	155	13	%	%	NOUN
ijtc-1665	155	14	significance	significance	NOUN
ijtc-1665	155	15	level	level	NOUN
ijtc-1665	155	16	for	for	ADP
ijtc-1665	155	17	the	the	DET
ijtc-1665	155	18	trace	trace	NOUN
ijtc-1665	155	19	statistic	statistic	NOUN
ijtc-1665	155	20	and	and	CCONJ
ijtc-1665	155	21	max	max	PROPN
ijtc-1665	155	22	eigenvalue	eigenvalue	PROPN
ijtc-1665	155	23	test	test	NOUN
ijtc-1665	155	24	.	.	PUNCT
ijtc-1665	156	1	this	this	PRON
ijtc-1665	156	2	is	be	AUX
ijtc-1665	156	3	because	because	SCONJ
ijtc-1665	156	4	8	8	NUM
ijtc-1665	156	5	of	of	ADP
ijtc-1665	156	6	9	9	NUM
ijtc-1665	156	7	tested	test	VERB
ijtc-1665	156	8	parameters	parameter	NOUN
ijtc-1665	156	9	revealed	reveal	VERB
ijtc-1665	156	10	values	value	NOUN
ijtc-1665	156	11	above	above	ADP
ijtc-1665	156	12	0.05	0.05	NUM
ijtc-1665	156	13	.	.	PUNCT
ijtc-1665	157	1	this	this	DET
ijtc-1665	157	2	result	result	NOUN
ijtc-1665	157	3	indicated	indicate	VERB
ijtc-1665	157	4	that	that	SCONJ
ijtc-1665	157	5	there	there	PRON
ijtc-1665	157	6	is	be	VERB
ijtc-1665	157	7	no	no	DET
ijtc-1665	157	8	presence	presence	NOUN
ijtc-1665	157	9	of	of	ADP
ijtc-1665	157	10	long	long	ADJ
ijtc-1665	157	11	-	-	PUNCT
ijtc-1665	157	12	term	term	NOUN
ijtc-1665	157	13	relationship	relationship	NOUN
ijtc-1665	157	14	among	among	ADP
ijtc-1665	157	15	the	the	DET
ijtc-1665	157	16	variables	variable	NOUN
ijtc-1665	157	17	”	"	PUNCT
ijtc-1665	157	18	.	.	PUNCT
ijtc-1665	158	1	table	table	NOUN
ijtc-1665	158	2	1	1	NUM
ijtc-1665	158	3	.	.	PUNCT
ijtc-1665	159	1	descriptive	descriptive	ADJ
ijtc-1665	159	2	statistics	statistic	NOUN
ijtc-1665	159	3	min	min	PROPN
ijtc-1665	159	4	mean	mean	PROPN
ijtc-1665	159	5	max	max	PROPN
ijtc-1665	159	6	std	std	PROPN
ijtc-1665	159	7	.	.	PROPN
ijtc-1665	160	1	dev	dev	PROPN
ijtc-1665	160	2	.	.	PROPN
ijtc-1665	160	3	skew	skew	PROPN
ijtc-1665	160	4	kurt	kurt	PROPN
ijtc-1665	160	5	norma	norma	PROPN
ijtc-1665	160	6	l	l	PROPN
ijtc-1665	160	7	variabl	variabl	NOUN
ijtc-1665	160	8	e	e	X
ijtc-1665	160	9	jb	jb	NOUN
ijtc-1665	160	10	p(jb	p(jb	PROPN
ijtc-1665	160	11	)	)	PUNCT
ijtc-1665	160	12	eitr	eitr	NOUN
ijtc-1665	160	13	0.000	0.000	NUM
ijtc-1665	160	14	0.164	0.164	NUM
ijtc-1665	160	15	3.843	3.843	NUM
ijtc-1665	160	16	0.391	0.391	NUM
ijtc-1665	160	17	6.90	6.90	NUM
ijtc-1665	160	18	4	4	NUM
ijtc-1665	160	19	62.46	62.46	NUM
ijtc-1665	160	20	20031	20031	NUM
ijtc-1665	160	21	.	.	PUNCT
ijtc-1665	161	1	1	1	NUM
ijtc-1665	161	2	0.00	0.00	NUM
ijtc-1665	161	3	0	0	NUM
ijtc-1665	161	4	comr	comr	VERB
ijtc-1665	161	5	0.000	0.000	NUM
ijtc-1665	161	6	0.474	0.474	NUM
ijtc-1665	161	7	0.820	0.820	NUM
ijtc-1665	161	8	0.130	0.130	NUM
ijtc-1665	161	9	0.01	0.01	NUM
ijtc-1665	161	10	9	9	NUM
ijtc-1665	161	11	3.426	3.426	NUM
ijtc-1665	161	12	0.984	0.984	NUM
ijtc-1665	161	13	0.61	0.61	NUM
ijtc-1665	161	14	1	1	NUM
ijtc-1665	161	15	envr	envr	VERB
ijtc-1665	161	16	0.250	0.250	NUM
ijtc-1665	161	17	0.411	0.411	NUM
ijtc-1665	161	18	0.750	0.750	NUM
ijtc-1665	161	19	0.164	0.164	NUM
ijtc-1665	161	20	0.52	0.52	NUM
ijtc-1665	161	21	9	9	NUM
ijtc-1665	161	22	2.297	2.297	NUM
ijtc-1665	161	23	8.676	8.676	NUM
ijtc-1665	161	24	0.01	0.01	NUM
ijtc-1665	161	25	3	3	NUM
ijtc-1665	161	26	ethr	ethr	NOUN
ijtc-1665	161	27	0.000	0.000	NUM
ijtc-1665	161	28	0.585	0.585	NUM
ijtc-1665	161	29	0.880	0.880	NUM
ijtc-1665	161	30	0.258	0.258	NUM
ijtc-1665	161	31	0.377	0.377	NUM
ijtc-1665	161	32	1.782	1.782	NUM
ijtc-1665	161	33	11.031	11.031	NUM
ijtc-1665	161	34	0.00	0.00	NUM
ijtc-1665	161	35	4	4	NUM
ijtc-1665	161	36	divr	divr	NOUN
ijtc-1665	161	37	0.250	0.250	NUM
ijtc-1665	161	38	0.351	0.351	NUM
ijtc-1665	161	39	0.380	0.380	NUM
ijtc-1665	161	40	0.054	0.054	NUM
ijtc-1665	161	41	1.318	1.318	NUM
ijtc-1665	161	42	2.739	2.739	NUM
ijtc-1665	161	43	37.741	37.741	NUM
ijtc-1665	161	44	0.00	0.00	NUM
ijtc-1665	161	45	0	0	NUM
ijtc-1665	161	46	size	size	NOUN
ijtc-1665	161	47	0.000	0.000	NUM
ijtc-1665	161	48	20215121	20215121	NUM
ijtc-1665	161	49	1.96e+0	1.96e+0	NUM
ijtc-1665	161	50	8	8	NUM
ijtc-1665	161	51	2457285	2457285	NUM
ijtc-1665	161	52	7	7	NUM
ijtc-1665	161	53	4.32	4.32	NUM
ijtc-1665	161	54	4	4	NUM
ijtc-1665	161	55	26.47	26.47	NUM
ijtc-1665	161	56	1	1	NUM
ijtc-1665	161	57	3363.1	3363.1	NUM
ijtc-1665	161	58	0.00	0.00	NUM
ijtc-1665	161	59	0	0	NUM
ijtc-1665	161	60	net	net	ADJ
ijtc-1665	161	61	-259918	-259918	NOUN
ijtc-1665	161	62	2290771	2290771	NUM
ijtc-1665	161	63	.	.	PUNCT
ijtc-1665	162	1	1	1	NUM
ijtc-1665	162	2	30776073	30776073	NUM
ijtc-1665	162	3	4485732	4485732	NUM
ijtc-1665	162	4	4.24	4.24	NUM
ijtc-1665	162	5	1	1	NUM
ijtc-1665	162	6	22.81	22.81	NUM
ijtc-1665	162	7	5	5	NUM
ijtc-1665	162	8	2497.3	2497.3	NUM
ijtc-1665	162	9	0.00	0.00	NUM
ijtc-1665	162	10	0	0	NUM
ijtc-1665	162	11	ren	ren	NOUN
ijtc-1665	162	12	7579125	7579125	NUM
ijtc-1665	162	13	1910340	1910340	NUM
ijtc-1665	162	14	.	.	PUNCT
ijtc-1665	163	1	1	1	NUM
ijtc-1665	163	2	8618365	8618365	NUM
ijtc-1665	163	3	2516270	2516270	NUM
ijtc-1665	163	4	0.340	0.340	NUM
ijtc-1665	163	5	5.260	5.260	NUM
ijtc-1665	163	6	29.943	29.943	NUM
ijtc-1665	163	7	0.00	0.00	NUM
ijtc-1665	163	8	0	0	NUM
ijtc-1665	163	9	source	source	NOUN
ijtc-1665	163	10	:	:	PUNCT
ijtc-1665	163	11	author	author	NOUN
ijtc-1665	163	12	table	table	NOUN
ijtc-1665	163	13	2	2	NUM
ijtc-1665	163	14	.	.	X
ijtc-1665	163	15	panel	panel	NOUN
ijtc-1665	163	16	unit	unit	NOUN
ijtc-1665	163	17	root	root	PROPN
ijtc-1665	163	18	test	test	NOUN
ijtc-1665	163	19	statistic	statistic	NOUN
ijtc-1665	163	20	p	p	NOUN
ijtc-1665	163	21	-	-	PUNCT
ijtc-1665	163	22	value	value	NOUN
ijtc-1665	163	23	order	order	NOUN
ijtc-1665	163	24	statistic	statistic	NOUN
ijtc-1665	163	25	p	p	ADJ
ijtc-1665	163	26	-	-	PUNCT
ijtc-1665	163	27	value	value	NOUN
ijtc-1665	163	28	order	order	NOUN
ijtc-1665	163	29	levin	levin	PROPN
ijtc-1665	163	30	,	,	PUNCT
ijtc-1665	163	31	lin	lin	PROPN
ijtc-1665	163	32	&	&	CCONJ
ijtc-1665	163	33	chu	chu	PROPN
ijtc-1665	163	34	(	(	PUNCT
ijtc-1665	163	35	llc	llc	PROPN
ijtc-1665	163	36	)	)	PUNCT
ijtc-1665	163	37	eitr	eitr	NOUN
ijtc-1665	163	38	-53.641	-53.641	PROPN
ijtc-1665	163	39	0.0000	0.0000	NUM
ijtc-1665	163	40	i(0	i(0	NOUN
ijtc-1665	163	41	)	)	PUNCT
ijtc-1665	163	42	-24.9543	-24.9543	PUNCT
ijtc-1665	164	1	0.0000	0.0000	NUM
ijtc-1665	164	2	i(0	i(0	NOUN
ijtc-1665	164	3	)	)	PUNCT
ijtc-1665	164	4	comr	comr	NOUN
ijtc-1665	164	5	-3.0708	-3.0708	NOUN
ijtc-1665	165	1	0.0011	0.0011	NUM
ijtc-1665	165	2	i(0	i(0	PROPN
ijtc-1665	165	3	)	)	PUNCT
ijtc-1665	165	4	-12.8368	-12.8368	PUNCT
ijtc-1665	166	1	0.0000	0.0000	NUM
ijtc-1665	166	2	i(0	i(0	NOUN
ijtc-1665	166	3	)	)	PUNCT
ijtc-1665	166	4	envr	envr	ADJ
ijtc-1665	166	5	-2.9522	-2.9522	NOUN
ijtc-1665	166	6	0.0016	0.0016	NUM
ijtc-1665	166	7	i(0	i(0	PROPN
ijtc-1665	166	8	)	)	PUNCT
ijtc-1665	166	9	-5.9683	-5.9683	NOUN
ijtc-1665	167	1	0.0000	0.0000	NUM
ijtc-1665	167	2	i(0	i(0	NOUN
ijtc-1665	167	3	)	)	PUNCT
ijtc-1665	167	4	ethr	ethr	ADJ
ijtc-1665	168	1	-4.9280	-4.9280	NOUN
ijtc-1665	168	2	0.0000	0.0000	NUM
ijtc-1665	169	1	i(0	i(0	NOUN
ijtc-1665	169	2	)	)	PUNCT
ijtc-1665	169	3	-18.0118	-18.0118	PUNCT
ijtc-1665	170	1	0.0000	0.0000	NUM
ijtc-1665	170	2	i(0	i(0	NOUN
ijtc-1665	170	3	)	)	PUNCT
ijtc-1665	170	4	divr	divr	VERB
ijtc-1665	170	5	-1.5445	-1.5445	NOUN
ijtc-1665	170	6	0.0612	0.0612	NUM
ijtc-1665	170	7	i(1	i(1	PROPN
ijtc-1665	170	8	)	)	PUNCT
ijtc-1665	170	9	-3.1746	-3.1746	PART
ijtc-1665	170	10	0.0008	0.0008	NUM
ijtc-1665	170	11	i(0	i(0	PROPN
ijtc-1665	170	12	)	)	PUNCT
ijtc-1665	170	13	size	size	NOUN
ijtc-1665	170	14	1.5261	1.5261	NUM
ijtc-1665	170	15	0.9365	0.9365	NUM
ijtc-1665	170	16	i(1	i(1	NOUN
ijtc-1665	170	17	)	)	PUNCT
ijtc-1665	170	18	-4.4985	-4.4985	VERB
ijtc-1665	171	1	0.0000	0.0000	NUM
ijtc-1665	171	2	i(0	i(0	NOUN
ijtc-1665	171	3	)	)	PUNCT
ijtc-1665	171	4	net	net	NOUN
ijtc-1665	171	5	1.4422	1.4422	NUM
ijtc-1665	171	6	0.9254	0.9254	NUM
ijtc-1665	171	7	i(1	i(1	NOUN
ijtc-1665	171	8	)	)	PUNCT
ijtc-1665	171	9	4.72481	4.72481	NUM
ijtc-1665	171	10	1.0000	1.0000	NUM
ijtc-1665	171	11	i(1	i(1	NOUN
ijtc-1665	171	12	)	)	PUNCT
ijtc-1665	171	13	ren	ren	NOUN
ijtc-1665	171	14	0.2387	0.2387	NUM
ijtc-1665	171	15	0.5942	0.5942	NUM
ijtc-1665	171	16	i(1	i(1	NOUN
ijtc-1665	171	17	)	)	PUNCT
ijtc-1665	171	18	-5.7395	-5.7395	NOUN
ijtc-1665	172	1	0.0000	0.0000	NUM
ijtc-1665	172	2	i(0	i(0	PROPN
ijtc-1665	172	3	)	)	PUNCT
ijtc-1665	173	1	i	i	PRON
ijtc-1665	173	2	m	m	VERB
ijtc-1665	173	3	,	,	PUNCT
ijtc-1665	173	4	pesaran	pesaran	NOUN
ijtc-1665	173	5	and	and	CCONJ
ijtc-1665	173	6	shin	shin	NOUN
ijtc-1665	173	7	(	(	PUNCT
ijtc-1665	173	8	ips	ips	PROPN
ijtc-1665	173	9	)	)	PUNCT
ijtc-1665	173	10	eitr	eitr	NOUN
ijtc-1665	173	11	-9.3213	-9.3213	NOUN
ijtc-1665	173	12	0.0000	0.0000	NUM
ijtc-1665	173	13	i(0	i(0	NOUN
ijtc-1665	173	14	)	)	PUNCT
ijtc-1665	173	15	-7.7375	-7.7375	NOUN
ijtc-1665	173	16	0.0000	0.0000	NUM
ijtc-1665	174	1	i(0	i(0	NOUN
ijtc-1665	174	2	)	)	PUNCT
ijtc-1665	174	3	comr	comr	NOUN
ijtc-1665	174	4	-1.2870	-1.2870	NOUN
ijtc-1665	174	5	0.0991	0.0991	NUM
ijtc-1665	174	6	i(1	i(1	NOUN
ijtc-1665	174	7	)	)	PUNCT
ijtc-1665	174	8	-4.3819	-4.3819	VERB
ijtc-1665	174	9	0.0000	0.0000	NUM
ijtc-1665	174	10	i(0	i(0	NOUN
ijtc-1665	174	11	)	)	PUNCT
ijtc-1665	174	12	envr	envr	NOUN
ijtc-1665	174	13	-1.7529	-1.7529	NOUN
ijtc-1665	174	14	0.0398	0.0398	NUM
ijtc-1665	175	1	i(0	i(0	PROPN
ijtc-1665	175	2	)	)	PUNCT
ijtc-1665	175	3	-2.9171	-2.9171	VERB
ijtc-1665	176	1	0.0018	0.0018	NUM
ijtc-1665	176	2	i(0	i(0	PROPN
ijtc-1665	176	3	)	)	PUNCT
ijtc-1665	176	4	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	176	5	impact	impact	NOUN
ijtc-1665	176	6	of	of	ADP
ijtc-1665	176	7	social	social	ADJ
ijtc-1665	176	8	responsibility	responsibility	NOUN
ijtc-1665	176	9	on	on	ADP
ijtc-1665	176	10	income	income	NOUN
ijtc-1665	176	11	tax	tax	NOUN
ijtc-1665	176	12	:	:	PUNCT
ijtc-1665	176	13	empirical	empirical	ADJ
ijtc-1665	176	14	evidence	evidence	NOUN
ijtc-1665	176	15	from	from	ADP
ijtc-1665	176	16	nigeria	nigeria	PROPN
ijtc-1665	176	17	oyasor	oyasor	PROPN
ijtc-1665	176	18	8	8	NUM
ijtc-1665	176	19	|	|	ADV
ijtc-1665	176	20	ilomata	ilomata	PROPN
ijtc-1665	176	21	international	international	ADJ
ijtc-1665	176	22	journal	journal	NOUN
ijtc-1665	176	23	of	of	ADP
ijtc-1665	176	24	tax	tax	PROPN
ijtc-1665	176	25	&	&	CCONJ
ijtc-1665	176	26	accounting	accounting	PROPN
ijtc-1665	176	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	176	28	ethr	ethr	ADJ
ijtc-1665	176	29	-2.5887	-2.5887	ADJ
ijtc-1665	176	30	0.0048	0.0048	NUM
ijtc-1665	176	31	i(0	i(0	PROPN
ijtc-1665	176	32	)	)	PUNCT
ijtc-1665	176	33	-6.3107	-6.3107	NOUN
ijtc-1665	177	1	0.0000	0.0000	NUM
ijtc-1665	177	2	i(0	i(0	NOUN
ijtc-1665	177	3	)	)	PUNCT
ijtc-1665	177	4	divr	divr	VERB
ijtc-1665	177	5	0.0734	0.0734	NUM
ijtc-1665	177	6	0.5294	0.5294	NUM
ijtc-1665	177	7	i(1	i(1	NOUN
ijtc-1665	177	8	)	)	PUNCT
ijtc-1665	177	9	-1.2492	-1.2492	NOUN
ijtc-1665	177	10	0.1058	0.1058	NUM
ijtc-1665	177	11	i(1	i(1	NOUN
ijtc-1665	177	12	)	)	PUNCT
ijtc-1665	177	13	size	size	NOUN
ijtc-1665	177	14	2.8844	2.8844	NUM
ijtc-1665	177	15	0.9980	0.9980	NUM
ijtc-1665	177	16	i(1	i(1	NOUN
ijtc-1665	177	17	)	)	PUNCT
ijtc-1665	177	18	-1.5939	-1.5939	NOUN
ijtc-1665	177	19	0.0555	0.0555	NUM
ijtc-1665	177	20	i(1	i(1	PROPN
ijtc-1665	177	21	)	)	PUNCT
ijtc-1665	177	22	net	net	NOUN
ijtc-1665	177	23	0.5765	0.5765	NUM
ijtc-1665	177	24	0.7178	0.7178	NUM
ijtc-1665	177	25	i(1	i(1	NOUN
ijtc-1665	177	26	)	)	PUNCT
ijtc-1665	177	27	1.53992	1.53992	NUM
ijtc-1665	177	28	0.9382	0.9382	NUM
ijtc-1665	177	29	i(1	i(1	NOUN
ijtc-1665	177	30	)	)	PUNCT
ijtc-1665	177	31	ren	ren	NOUN
ijtc-1665	177	32	0.9371	0.9371	NUM
ijtc-1665	177	33	0.8256	0.8256	NUM
ijtc-1665	177	34	i(1	i(1	PROPN
ijtc-1665	177	35	)	)	PUNCT
ijtc-1665	177	36	-0.8630	-0.8630	NOUN
ijtc-1665	177	37	0.1941	0.1941	NUM
ijtc-1665	177	38	i(1	i(1	PROPN
ijtc-1665	177	39	)	)	PUNCT
ijtc-1665	177	40	source	source	NOUN
ijtc-1665	177	41	:	:	PUNCT
ijtc-1665	177	42	author	author	NOUN
ijtc-1665	177	43	(	(	PUNCT
ijtc-1665	177	44	2024	2024	NUM
ijtc-1665	177	45	)	)	PUNCT
ijtc-1665	177	46	table	table	NOUN
ijtc-1665	177	47	3	3	NUM
ijtc-1665	177	48	:	:	PUNCT
ijtc-1665	177	49	cointegration	cointegration	NOUN
ijtc-1665	177	50	test	test	NOUN
ijtc-1665	177	51	hypothesized	hypothesize	VERB
ijtc-1665	177	52	trace	trace	NOUN
ijtc-1665	177	53	statistic	statistic	ADJ
ijtc-1665	177	54	maximum	maximum	PROPN
ijtc-1665	177	55	eigenvalue	eigenvalue	PROPN
ijtc-1665	177	56	no	no	NOUN
ijtc-1665	177	57	.	.	PROPN
ijtc-1665	177	58	of	of	ADP
ijtc-1665	177	59	ce(s	ce(s	ADJ
ijtc-1665	177	60	)	)	PUNCT
ijtc-1665	178	1	ev	ev	ADP
ijtc-1665	178	2	stat	stat	PROPN
ijtc-1665	178	3	cv	cv	PROPN
ijtc-1665	178	4	prob	prob	PROPN
ijtc-1665	178	5	.	.	PUNCT
ijtc-1665	179	1	*	*	PUNCT
ijtc-1665	179	2	*	*	PUNCT
ijtc-1665	179	3	ev	ev	PROPN
ijtc-1665	179	4	stat	stat	PROPN
ijtc-1665	179	5	cv	cv	PROPN
ijtc-1665	179	6	prob	prob	PROPN
ijtc-1665	179	7	.	.	PUNCT
ijtc-1665	180	1	*	*	PUNCT
ijtc-1665	181	1	*	*	PUNCT
ijtc-1665	182	1	none	none	NOUN
ijtc-1665	182	2	*	*	PUNCT
ijtc-1665	182	3	0.491	0.491	NUM
ijtc-1665	182	4	207.56	207.56	NUM
ijtc-1665	182	5	197.37	197.37	NUM
ijtc-1665	182	6	0.0141	0.0141	NUM
ijtc-1665	182	7	0.491	0.491	NUM
ijtc-1665	182	8	60.89	60.89	NUM
ijtc-1665	182	9	58.43	58.43	NUM
ijtc-1665	182	10	0.0281	0.0281	NUM
ijtc-1665	182	11	at	at	ADP
ijtc-1665	182	12	most	most	ADJ
ijtc-1665	182	13	1	1	NUM
ijtc-1665	182	14	0.392	0.392	NUM
ijtc-1665	182	15	146.67	146.67	NUM
ijtc-1665	182	16	159.57	159.57	NUM
ijtc-1665	182	17	0.2012	0.2012	NUM
ijtc-1665	182	18	0.392	0.392	NUM
ijtc-1665	182	19	44.91	44.91	NUM
ijtc-1665	182	20	52.36	52.36	NUM
ijtc-1665	182	21	0.2356	0.2356	NUM
ijtc-1665	182	22	at	at	ADP
ijtc-1665	182	23	most	most	ADJ
ijtc-1665	182	24	2	2	NUM
ijtc-1665	182	25	0.340	0.340	NUM
ijtc-1665	182	26	101.75	101.75	NUM
ijtc-1665	182	27	125.64	125.64	NUM
ijtc-1665	182	28	0.5459	0.5459	NUM
ijtc-1665	182	29	0.343	0.343	NUM
ijtc-1665	182	30	37.46	37.46	NUM
ijtc-1665	182	31	46.23	46.23	NUM
ijtc-1665	182	32	0.3152	0.3152	NUM
ijtc-1665	182	33	at	at	ADP
ijtc-1665	182	34	most	most	ADJ
ijtc-1665	182	35	3	3	NUM
ijtc-1665	182	36	0.234	0.234	NUM
ijtc-1665	182	37	64.29	64.29	NUM
ijtc-1665	182	38	95.76	95.76	NUM
ijtc-1665	182	39	0.8803	0.8803	NUM
ijtc-1665	182	40	0.238	0.238	NUM
ijtc-1665	182	41	24.02	24.02	NUM
ijtc-1665	182	42	40.07	40.07	NUM
ijtc-1665	182	43	0.8246	0.8246	NUM
ijtc-1665	182	44	at	at	ADP
ijtc-1665	182	45	most	most	ADV
ijtc-1665	182	46	4	4	NUM
ijtc-1665	182	47	0.171	0.171	NUM
ijtc-1665	182	48	40.26	40.26	NUM
ijtc-1665	182	49	69.81	69.81	NUM
ijtc-1665	182	50	0.9435	0.9435	NUM
ijtc-1665	182	51	0.171	0.171	NUM
ijtc-1665	182	52	16.91	16.91	NUM
ijtc-1665	182	53	33.87	33.87	NUM
ijtc-1665	182	54	0.9250	0.9250	NUM
ijtc-1665	182	55	at	at	ADP
ijtc-1665	182	56	most	most	ADJ
ijtc-1665	182	57	5	5	NUM
ijtc-1665	182	58	0.129	0.129	NUM
ijtc-1665	182	59	23.35	23.35	NUM
ijtc-1665	182	60	47.85	47.85	NUM
ijtc-1665	182	61	0.9551	0.9551	NUM
ijtc-1665	182	62	0.129	0.129	NUM
ijtc-1665	182	63	12.46	12.46	NUM
ijtc-1665	182	64	27.58	27.58	NUM
ijtc-1665	182	65	0.9123	0.9123	NUM
ijtc-1665	182	66	at	at	ADP
ijtc-1665	182	67	most	most	ADV
ijtc-1665	182	68	6	6	NUM
ijtc-1665	182	69	0.073	0.073	NUM
ijtc-1665	182	70	10.88	10.88	NUM
ijtc-1665	182	71	29.79	29.79	NUM
ijtc-1665	182	72	0.9639	0.9639	NUM
ijtc-1665	182	73	0.073	0.073	NUM
ijtc-1665	182	74	6.828	6.828	NUM
ijtc-1665	182	75	21.13	21.13	NUM
ijtc-1665	182	76	0.9603	0.9603	NUM
ijtc-1665	182	77	at	at	ADP
ijtc-1665	182	78	most	most	ADJ
ijtc-1665	182	79	7	7	NUM
ijtc-1665	182	80	0.042	0.042	NUM
ijtc-1665	182	81	4.056	4.056	NUM
ijtc-1665	182	82	15.49	15.49	NUM
ijtc-1665	182	83	0.8990	0.8990	NUM
ijtc-1665	182	84	0.042	0.042	NUM
ijtc-1665	182	85	3.922	3.922	NUM
ijtc-1665	182	86	14.26	14.26	NUM
ijtc-1665	182	87	0.8674	0.8674	NUM
ijtc-1665	182	88	at	at	ADP
ijtc-1665	182	89	most	most	ADJ
ijtc-1665	182	90	8	8	NUM
ijtc-1665	182	91	0.001	0.001	NUM
ijtc-1665	182	92	0.133	0.133	NUM
ijtc-1665	182	93	3.841	3.841	NUM
ijtc-1665	182	94	0.7151	0.7151	NUM
ijtc-1665	182	95	0.001	0.001	NUM
ijtc-1665	182	96	0.133	0.133	NUM
ijtc-1665	182	97	3.841	3.841	NUM
ijtc-1665	182	98	0.7151	0.7151	NUM
ijtc-1665	182	99	source	source	NOUN
ijtc-1665	182	100	:	:	PUNCT
ijtc-1665	182	101	author	author	NOUN
ijtc-1665	182	102	(	(	PUNCT
ijtc-1665	182	103	2024	2024	NUM
ijtc-1665	182	104	)	)	PUNCT
ijtc-1665	182	105	table	table	NOUN
ijtc-1665	182	106	4	4	NUM
ijtc-1665	182	107	shows	show	VERB
ijtc-1665	182	108	the	the	DET
ijtc-1665	182	109	outcome	outcome	NOUN
ijtc-1665	182	110	of	of	ADP
ijtc-1665	182	111	the	the	DET
ijtc-1665	182	112	pre	pre	NOUN
ijtc-1665	182	113	-	-	NOUN
ijtc-1665	182	114	estimation	estimation	ADJ
ijtc-1665	182	115	(	(	PUNCT
ijtc-1665	182	116	hausman	hausman	NOUN
ijtc-1665	182	117	)	)	PUNCT
ijtc-1665	182	118	test	test	NOUN
ijtc-1665	182	119	for	for	ADP
ijtc-1665	182	120	the	the	DET
ijtc-1665	182	121	multivariate	multivariate	NOUN
ijtc-1665	182	122	panel	panel	NOUN
ijtc-1665	182	123	regression	regression	NOUN
ijtc-1665	182	124	.	.	PUNCT
ijtc-1665	183	1	the	the	DET
ijtc-1665	183	2	test	test	NOUN
ijtc-1665	183	3	,	,	PUNCT
ijtc-1665	183	4	completed	complete	VERB
ijtc-1665	183	5	with	with	ADP
ijtc-1665	183	6	the	the	DET
ijtc-1665	183	7	null	null	NOUN
ijtc-1665	183	8	of	of	ADP
ijtc-1665	183	9	random	random	ADJ
ijtc-1665	183	10	effects	effect	NOUN
ijtc-1665	183	11	,	,	PUNCT
ijtc-1665	183	12	confirms	confirm	VERB
ijtc-1665	183	13	whether	whether	SCONJ
ijtc-1665	183	14	the	the	DET
ijtc-1665	183	15	model	model	NOUN
ijtc-1665	183	16	best	well	ADV
ijtc-1665	183	17	fits	fit	VERB
ijtc-1665	183	18	fixed	fix	VERB
ijtc-1665	183	19	or	or	CCONJ
ijtc-1665	183	20	random	random	ADJ
ijtc-1665	183	21	effects	effect	NOUN
ijtc-1665	183	22	.	.	PUNCT
ijtc-1665	184	1	the	the	DET
ijtc-1665	184	2	outcome	outcome	NOUN
ijtc-1665	184	3	indicates	indicate	VERB
ijtc-1665	184	4	the	the	DET
ijtc-1665	184	5	chi	chi	NOUN
ijtc-1665	184	6	-	-	PUNCT
ijtc-1665	184	7	square	square	NOUN
ijtc-1665	184	8	.	.	PUNCT
ijtc-1665	185	1	(	(	PUNCT
ijtc-1665	185	2	𝜒2	𝜒2	NOUN
ijtc-1665	185	3	)	)	PUNCT
ijtc-1665	185	4	statistic	statistic	NOUN
ijtc-1665	185	5	of	of	ADP
ijtc-1665	185	6	7.4408	7.4408	NUM
ijtc-1665	185	7	with	with	ADP
ijtc-1665	185	8	prob	prob	PROPN
ijtc-1665	185	9	>	>	X
ijtc-1665	185	10	(	(	PUNCT
ijtc-1665	185	11	𝜒2	𝜒2	NOUN
ijtc-1665	185	12	)	)	PUNCT
ijtc-1665	185	13	=	=	SYM
ijtc-1665	186	1	0.3855	0.3855	NUM
ijtc-1665	186	2	,	,	PUNCT
ijtc-1665	186	3	is	be	AUX
ijtc-1665	186	4	not	not	PART
ijtc-1665	186	5	significant	significant	ADJ
ijtc-1665	186	6	,	,	PUNCT
ijtc-1665	186	7	providing	provide	VERB
ijtc-1665	186	8	evidence	evidence	NOUN
ijtc-1665	186	9	to	to	PART
ijtc-1665	186	10	maintain	maintain	VERB
ijtc-1665	186	11	the	the	DET
ijtc-1665	186	12	null	null	NOUN
ijtc-1665	186	13	.	.	PUNCT
ijtc-1665	187	1	hence	hence	ADV
ijtc-1665	187	2	,	,	PUNCT
ijtc-1665	187	3	the	the	DET
ijtc-1665	187	4	model	model	NOUN
ijtc-1665	187	5	is	be	AUX
ijtc-1665	187	6	best	well	ADV
ijtc-1665	187	7	fitted	fit	VERB
ijtc-1665	187	8	with	with	ADP
ijtc-1665	187	9	the	the	DET
ijtc-1665	187	10	random	random	ADJ
ijtc-1665	187	11	effect	effect	NOUN
ijtc-1665	187	12	.	.	PUNCT
ijtc-1665	188	1	table	table	NOUN
ijtc-1665	188	2	5	5	NUM
ijtc-1665	188	3	shows	show	VERB
ijtc-1665	188	4	the	the	DET
ijtc-1665	188	5	outcome	outcome	NOUN
ijtc-1665	188	6	of	of	ADP
ijtc-1665	188	7	the	the	DET
ijtc-1665	188	8	fixed	fix	VERB
ijtc-1665	188	9	effect	effect	NOUN
ijtc-1665	188	10	model	model	NOUN
ijtc-1665	188	11	.	.	PUNCT
ijtc-1665	189	1	the	the	DET
ijtc-1665	189	2	result	result	NOUN
ijtc-1665	189	3	shows	show	VERB
ijtc-1665	189	4	that	that	SCONJ
ijtc-1665	189	5	a	a	DET
ijtc-1665	189	6	unit	unit	NOUN
ijtc-1665	189	7	change	change	NOUN
ijtc-1665	189	8	in	in	ADP
ijtc-1665	189	9	effective	effective	ADJ
ijtc-1665	189	10	interest	interest	NOUN
ijtc-1665	189	11	rate	rate	NOUN
ijtc-1665	189	12	would	would	AUX
ijtc-1665	189	13	be	be	AUX
ijtc-1665	189	14	about	about	ADP
ijtc-1665	189	15	a	a	DET
ijtc-1665	189	16	4.1	4.1	NUM
ijtc-1665	189	17	%	%	NOUN
ijtc-1665	189	18	change	change	NOUN
ijtc-1665	189	19	in	in	ADP
ijtc-1665	189	20	community	community	NOUN
ijtc-1665	189	21	development	development	NOUN
ijtc-1665	189	22	,	,	PUNCT
ijtc-1665	189	23	-1149	-1149	PUNCT
ijtc-1665	189	24	%	%	NOUN
ijtc-1665	189	25	change	change	NOUN
ijtc-1665	189	26	in	in	ADP
ijtc-1665	189	27	firms	firm	NOUN
ijtc-1665	189	28	’	’	PART
ijtc-1665	189	29	size	size	NOUN
ijtc-1665	189	30	,	,	PUNCT
ijtc-1665	189	31	-1838	-1838	NOUN
ijtc-1665	189	32	%	%	NOUN
ijtc-1665	189	33	change	change	NOUN
ijtc-1665	189	34	in	in	ADP
ijtc-1665	189	35	the	the	DET
ijtc-1665	189	36	net	net	ADJ
ijtc-1665	189	37	claim	claim	NOUN
ijtc-1665	189	38	of	of	ADP
ijtc-1665	189	39	the	the	DET
ijtc-1665	189	40	insurers	insurer	NOUN
ijtc-1665	189	41	,	,	PUNCT
ijtc-1665	189	42	and	and	CCONJ
ijtc-1665	189	43	-531	-531	PROPN
ijtc-1665	189	44	%	%	NOUN
ijtc-1665	189	45	change	change	NOUN
ijtc-1665	189	46	in	in	ADP
ijtc-1665	189	47	reinsurance	reinsurance	NOUN
ijtc-1665	189	48	profit	profit	NOUN
ijtc-1665	189	49	of	of	ADP
ijtc-1665	189	50	the	the	DET
ijtc-1665	189	51	insurers	insurer	NOUN
ijtc-1665	189	52	.	.	PUNCT
ijtc-1665	190	1	from	from	ADP
ijtc-1665	190	2	the	the	DET
ijtc-1665	190	3	second	second	ADJ
ijtc-1665	190	4	model	model	NOUN
ijtc-1665	190	5	,	,	PUNCT
ijtc-1665	190	6	it	it	PRON
ijtc-1665	190	7	was	be	AUX
ijtc-1665	190	8	also	also	ADV
ijtc-1665	190	9	observed	observe	VERB
ijtc-1665	190	10	that	that	SCONJ
ijtc-1665	190	11	β2	β2	PROPN
ijtc-1665	190	12	had	have	VERB
ijtc-1665	190	13	a	a	DET
ijtc-1665	190	14	coefficient	coefficient	NOUN
ijtc-1665	190	15	of	of	ADP
ijtc-1665	190	16	0.159	0.159	NUM
ijtc-1665	190	17	,	,	PUNCT
ijtc-1665	190	18	which	which	PRON
ijtc-1665	190	19	implied	imply	VERB
ijtc-1665	190	20	that	that	SCONJ
ijtc-1665	190	21	a	a	DET
ijtc-1665	190	22	unit	unit	NOUN
ijtc-1665	190	23	change	change	NOUN
ijtc-1665	190	24	in	in	ADP
ijtc-1665	190	25	eitr	eitr	NOUN
ijtc-1665	190	26	would	would	AUX
ijtc-1665	190	27	change	change	VERB
ijtc-1665	190	28	environmental	environmental	ADJ
ijtc-1665	190	29	responsibility	responsibility	NOUN
ijtc-1665	190	30	by	by	ADP
ijtc-1665	190	31	15.9	15.9	NUM
ijtc-1665	190	32	%	%	NOUN
ijtc-1665	190	33	,	,	PUNCT
ijtc-1665	190	34	-1149	-1149	NOUN
ijtc-1665	190	35	%	%	NOUN
ijtc-1665	190	36	change	change	NOUN
ijtc-1665	190	37	firms	firm	NOUN
ijtc-1665	190	38	’	’	PART
ijtc-1665	190	39	size	size	NOUN
ijtc-1665	190	40	,	,	PUNCT
ijtc-1665	190	41	-1838	-1838	NOUN
ijtc-1665	190	42	%	%	NOUN
ijtc-1665	190	43	change	change	NOUN
ijtc-1665	190	44	in	in	ADP
ijtc-1665	190	45	net	net	ADJ
ijtc-1665	190	46	claim	claim	NOUN
ijtc-1665	190	47	of	of	ADP
ijtc-1665	190	48	the	the	DET
ijtc-1665	190	49	insurers	insurer	NOUN
ijtc-1665	190	50	,	,	PUNCT
ijtc-1665	190	51	and	and	CCONJ
ijtc-1665	190	52	-531	-531	PROPN
ijtc-1665	190	53	%	%	NOUN
ijtc-1665	190	54	changes	change	NOUN
ijtc-1665	190	55	in	in	ADP
ijtc-1665	190	56	reinsurance	reinsurance	NOUN
ijtc-1665	190	57	profit	profit	NOUN
ijtc-1665	190	58	of	of	ADP
ijtc-1665	190	59	the	the	DET
ijtc-1665	190	60	insurers	insurer	NOUN
ijtc-1665	190	61	.	.	PUNCT
ijtc-1665	191	1	β3	β3	PROPN
ijtc-1665	191	2	had	have	VERB
ijtc-1665	191	3	a	a	DET
ijtc-1665	191	4	coefficient	coefficient	NOUN
ijtc-1665	191	5	of	of	ADP
ijtc-1665	191	6	-0.109	-0.109	PROPN
ijtc-1665	191	7	(	(	PUNCT
ijtc-1665	191	8	-11.0	-11.0	NUM
ijtc-1665	191	9	%	%	NOUN
ijtc-1665	191	10	)	)	PUNCT
ijtc-1665	191	11	,	,	PUNCT
ijtc-1665	191	12	which	which	PRON
ijtc-1665	191	13	means	mean	VERB
ijtc-1665	191	14	that	that	SCONJ
ijtc-1665	191	15	a	a	DET
ijtc-1665	191	16	change	change	NOUN
ijtc-1665	191	17	in	in	ADP
ijtc-1665	191	18	eitr	eitr	NOUN
ijtc-1665	191	19	would	would	AUX
ijtc-1665	191	20	negatively	negatively	ADV
ijtc-1665	191	21	change	change	VERB
ijtc-1665	191	22	environmental	environmental	ADJ
ijtc-1665	191	23	responsibility	responsibility	NOUN
ijtc-1665	191	24	with	with	ADP
ijtc-1665	191	25	-11.0	-11.0	ADJ
ijtc-1665	191	26	%	%	NOUN
ijtc-1665	191	27	,	,	PUNCT
ijtc-1665	191	28	-1149	-1149	PRON
ijtc-1665	191	29	%	%	NOUN
ijtc-1665	191	30	change	change	NOUN
ijtc-1665	191	31	firms	firm	NOUN
ijtc-1665	191	32	’	’	PART
ijtc-1665	191	33	size	size	NOUN
ijtc-1665	191	34	,	,	PUNCT
ijtc-1665	191	35	-1838	-1838	NOUN
ijtc-1665	191	36	%	%	NOUN
ijtc-1665	191	37	change	change	NOUN
ijtc-1665	191	38	in	in	ADP
ijtc-1665	191	39	the	the	DET
ijtc-1665	191	40	net	net	ADJ
ijtc-1665	191	41	claim	claim	NOUN
ijtc-1665	191	42	of	of	ADP
ijtc-1665	191	43	the	the	DET
ijtc-1665	191	44	insurers	insurer	NOUN
ijtc-1665	191	45	,	,	PUNCT
ijtc-1665	191	46	and	and	CCONJ
ijtc-1665	191	47	-531	-531	PROPN
ijtc-1665	191	48	%	%	NOUN
ijtc-1665	191	49	changes	change	NOUN
ijtc-1665	191	50	in	in	ADP
ijtc-1665	191	51	reinsurance	reinsurance	NOUN
ijtc-1665	191	52	profit	profit	NOUN
ijtc-1665	191	53	of	of	ADP
ijtc-1665	191	54	the	the	DET
ijtc-1665	191	55	insurers	insurer	NOUN
ijtc-1665	191	56	.	.	PUNCT
ijtc-1665	192	1	it	it	PRON
ijtc-1665	192	2	was	be	AUX
ijtc-1665	192	3	also	also	ADV
ijtc-1665	192	4	further	far	ADV
ijtc-1665	192	5	observed	observe	VERB
ijtc-1665	192	6	that	that	SCONJ
ijtc-1665	192	7	β4	β4	PROPN
ijtc-1665	192	8	had	have	VERB
ijtc-1665	192	9	a	a	DET
ijtc-1665	192	10	coefficient	coefficient	NOUN
ijtc-1665	192	11	of	of	ADP
ijtc-1665	192	12	0.182649	0.182649	NUM
ijtc-1665	192	13	,	,	PUNCT
ijtc-1665	192	14	which	which	PRON
ijtc-1665	192	15	implied	imply	VERB
ijtc-1665	192	16	that	that	SCONJ
ijtc-1665	192	17	a	a	DET
ijtc-1665	192	18	unit	unit	NOUN
ijtc-1665	192	19	change	change	NOUN
ijtc-1665	192	20	in	in	ADP
ijtc-1665	192	21	eitr	eitr	NOUN
ijtc-1665	192	22	would	would	AUX
ijtc-1665	192	23	change	change	VERB
ijtc-1665	192	24	insurance	insurance	NOUN
ijtc-1665	192	25	diversity	diversity	NOUN
ijtc-1665	192	26	by	by	ADP
ijtc-1665	192	27	-0.182	-0.182	PROPN
ijtc-1665	192	28	(	(	PUNCT
ijtc-1665	192	29	18.3	18.3	NUM
ijtc-1665	192	30	%	%	NOUN
ijtc-1665	192	31	)	)	PUNCT
ijtc-1665	192	32	,	,	PUNCT
ijtc-1665	192	33	change	change	NOUN
ijtc-1665	192	34	firms	firm	NOUN
ijtc-1665	192	35	’	’	PART
ijtc-1665	192	36	size	size	NOUN
ijtc-1665	192	37	,	,	PUNCT
ijtc-1665	192	38	-1838	-1838	NOUN
ijtc-1665	192	39	%	%	NOUN
ijtc-1665	192	40	change	change	NOUN
ijtc-1665	192	41	in	in	ADP
ijtc-1665	192	42	the	the	DET
ijtc-1665	192	43	net	net	ADJ
ijtc-1665	192	44	claim	claim	NOUN
ijtc-1665	192	45	of	of	ADP
ijtc-1665	192	46	the	the	DET
ijtc-1665	192	47	insurers	insurer	NOUN
ijtc-1665	192	48	,	,	PUNCT
ijtc-1665	192	49	and	and	CCONJ
ijtc-1665	192	50	-531	-531	PROPN
ijtc-1665	192	51	%	%	NOUN
ijtc-1665	192	52	changes	change	NOUN
ijtc-1665	192	53	in	in	ADP
ijtc-1665	192	54	reinsurance	reinsurance	NOUN
ijtc-1665	192	55	profit	profit	NOUN
ijtc-1665	192	56	of	of	ADP
ijtc-1665	192	57	the	the	DET
ijtc-1665	192	58	insurers	insurer	NOUN
ijtc-1665	192	59	.	.	PUNCT
ijtc-1665	193	1	based	base	VERB
ijtc-1665	193	2	on	on	ADP
ijtc-1665	193	3	the	the	DET
ijtc-1665	193	4	four	four	NUM
ijtc-1665	193	5	hypotheses	hypothesis	NOUN
ijtc-1665	193	6	tested	test	VERB
ijtc-1665	193	7	above	above	ADV
ijtc-1665	193	8	,	,	PUNCT
ijtc-1665	193	9	the	the	DET
ijtc-1665	193	10	results	result	NOUN
ijtc-1665	193	11	accepted	accept	VERB
ijtc-1665	193	12	the	the	DET
ijtc-1665	193	13	four	four	NUM
ijtc-1665	193	14	null	null	ADJ
ijtc-1665	193	15	hypotheses	hypothesis	NOUN
ijtc-1665	193	16	,	,	PUNCT
ijtc-1665	193	17	which	which	PRON
ijtc-1665	193	18	stated	state	VERB
ijtc-1665	193	19	that	that	SCONJ
ijtc-1665	193	20	community	community	NOUN
ijtc-1665	193	21	responsibility	responsibility	NOUN
ijtc-1665	193	22	has	have	VERB
ijtc-1665	193	23	no	no	DET
ijtc-1665	193	24	significant	significant	ADJ
ijtc-1665	193	25	relationship	relationship	NOUN
ijtc-1665	193	26	with	with	ADP
ijtc-1665	193	27	the	the	DET
ijtc-1665	193	28	effective	effective	ADJ
ijtc-1665	193	29	income	income	NOUN
ijtc-1665	193	30	tax	tax	NOUN
ijtc-1665	193	31	rate	rate	NOUN
ijtc-1665	193	32	of	of	ADP
ijtc-1665	193	33	listed	list	VERB
ijtc-1665	193	34	insurers	insurer	NOUN
ijtc-1665	193	35	in	in	ADP
ijtc-1665	193	36	nigeria	nigeria	PROPN
ijtc-1665	193	37	;	;	PUNCT
ijtc-1665	193	38	environmental	environmental	ADJ
ijtc-1665	193	39	responsibility	responsibility	NOUN
ijtc-1665	193	40	has	have	VERB
ijtc-1665	193	41	no	no	DET
ijtc-1665	193	42	significant	significant	ADJ
ijtc-1665	193	43	relationship	relationship	NOUN
ijtc-1665	193	44	with	with	ADP
ijtc-1665	193	45	the	the	DET
ijtc-1665	193	46	effective	effective	ADJ
ijtc-1665	193	47	income	income	NOUN
ijtc-1665	193	48	tax	tax	NOUN
ijtc-1665	193	49	rate	rate	NOUN
ijtc-1665	193	50	of	of	ADP
ijtc-1665	193	51	listed	list	VERB
ijtc-1665	193	52	insurers	insurer	NOUN
ijtc-1665	193	53	in	in	ADP
ijtc-1665	193	54	nigeria	nigeria	PROPN
ijtc-1665	193	55	;	;	PUNCT
ijtc-1665	193	56	ethical	ethical	ADJ
ijtc-1665	193	57	responsibility	responsibility	NOUN
ijtc-1665	193	58	has	have	VERB
ijtc-1665	193	59	significant	significant	ADJ
ijtc-1665	193	60	no	no	DET
ijtc-1665	193	61	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	193	62	impact	impact	NOUN
ijtc-1665	193	63	of	of	ADP
ijtc-1665	193	64	social	social	ADJ
ijtc-1665	193	65	responsibility	responsibility	NOUN
ijtc-1665	193	66	on	on	ADP
ijtc-1665	193	67	income	income	NOUN
ijtc-1665	193	68	tax	tax	NOUN
ijtc-1665	193	69	:	:	PUNCT
ijtc-1665	193	70	empirical	empirical	ADJ
ijtc-1665	193	71	evidence	evidence	NOUN
ijtc-1665	193	72	from	from	ADP
ijtc-1665	193	73	nigeria	nigeria	PROPN
ijtc-1665	193	74	oyasor	oyasor	PROPN
ijtc-1665	193	75	9	9	NUM
ijtc-1665	193	76	|	|	ADV
ijtc-1665	193	77	ilomata	ilomata	PROPN
ijtc-1665	193	78	international	international	ADJ
ijtc-1665	193	79	journal	journal	NOUN
ijtc-1665	193	80	of	of	ADP
ijtc-1665	193	81	tax	tax	PROPN
ijtc-1665	193	82	&	&	CCONJ
ijtc-1665	193	83	accounting	accounting	PROPN
ijtc-1665	193	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	193	85	relationship	relationship	NOUN
ijtc-1665	193	86	with	with	ADP
ijtc-1665	193	87	effective	effective	ADJ
ijtc-1665	193	88	income	income	NOUN
ijtc-1665	193	89	tax	tax	NOUN
ijtc-1665	193	90	rate	rate	NOUN
ijtc-1665	193	91	of	of	ADP
ijtc-1665	193	92	listed	list	VERB
ijtc-1665	193	93	insurers	insurer	NOUN
ijtc-1665	193	94	in	in	ADP
ijtc-1665	193	95	nigeria	nigeria	PROPN
ijtc-1665	193	96	;	;	PUNCT
ijtc-1665	193	97	firms	firm	NOUN
ijtc-1665	193	98	’	’	PART
ijtc-1665	193	99	diversity	diversity	NOUN
ijtc-1665	193	100	has	have	VERB
ijtc-1665	193	101	no	no	DET
ijtc-1665	193	102	significant	significant	ADJ
ijtc-1665	193	103	relationship	relationship	NOUN
ijtc-1665	193	104	with	with	ADP
ijtc-1665	193	105	effective	effective	ADJ
ijtc-1665	193	106	income	income	NOUN
ijtc-1665	193	107	tax	tax	NOUN
ijtc-1665	193	108	rate	rate	NOUN
ijtc-1665	193	109	of	of	ADP
ijtc-1665	193	110	listed	list	VERB
ijtc-1665	193	111	insurers	insurer	NOUN
ijtc-1665	193	112	in	in	ADP
ijtc-1665	193	113	nigeria	nigeria	PROPN
ijtc-1665	193	114	.	.	PUNCT
ijtc-1665	194	1	these	these	DET
ijtc-1665	194	2	results	result	NOUN
ijtc-1665	194	3	seemed	seem	VERB
ijtc-1665	194	4	to	to	PART
ijtc-1665	194	5	align	align	VERB
ijtc-1665	194	6	with	with	ADP
ijtc-1665	194	7	some	some	PRON
ijtc-1665	194	8	of	of	ADP
ijtc-1665	194	9	the	the	DET
ijtc-1665	194	10	results	result	NOUN
ijtc-1665	194	11	of	of	ADP
ijtc-1665	194	12	past	past	ADJ
ijtc-1665	194	13	studies	study	NOUN
ijtc-1665	194	14	.	.	PUNCT
ijtc-1665	195	1	for	for	ADP
ijtc-1665	195	2	example	example	NOUN
ijtc-1665	195	3	,	,	PUNCT
ijtc-1665	195	4	gulzar	gulzar	PROPN
ijtc-1665	195	5	et	et	PROPN
ijtc-1665	195	6	al	al	PROPN
ijtc-1665	195	7	.	.	PROPN
ijtc-1665	196	1	(	(	PUNCT
ijtc-1665	196	2	2018	2018	NUM
ijtc-1665	196	3	)	)	PUNCT
ijtc-1665	196	4	found	find	VERB
ijtc-1665	196	5	that	that	SCONJ
ijtc-1665	196	6	csr	csr	NOUN
ijtc-1665	196	7	is	be	AUX
ijtc-1665	196	8	negatively	negatively	ADV
ijtc-1665	196	9	associated	associate	VERB
ijtc-1665	196	10	with	with	ADP
ijtc-1665	196	11	etr	etr	PROPN
ijtc-1665	196	12	and	and	CCONJ
ijtc-1665	196	13	cash	cash	NOUN
ijtc-1665	196	14	etr	etr	PROPN
ijtc-1665	196	15	,	,	PUNCT
ijtc-1665	196	16	explaining	explain	VERB
ijtc-1665	196	17	that	that	SCONJ
ijtc-1665	196	18	companies	company	NOUN
ijtc-1665	196	19	with	with	ADP
ijtc-1665	196	20	higher	high	ADJ
ijtc-1665	196	21	csr	csr	NOUN
ijtc-1665	196	22	are	be	AUX
ijtc-1665	196	23	involved	involve	VERB
ijtc-1665	196	24	in	in	ADP
ijtc-1665	196	25	more	more	ADJ
ijtc-1665	196	26	tax	tax	NOUN
ijtc-1665	196	27	avoidance	avoidance	NOUN
ijtc-1665	196	28	when	when	SCONJ
ijtc-1665	196	29	compared	compare	VERB
ijtc-1665	196	30	to	to	ADP
ijtc-1665	196	31	companies	company	NOUN
ijtc-1665	196	32	with	with	ADP
ijtc-1665	196	33	lower	low	ADJ
ijtc-1665	196	34	csr	csr	PROPN
ijtc-1665	196	35	.	.	PROPN
ijtc-1665	196	36	sari	sari	NOUN
ijtc-1665	196	37	and	and	CCONJ
ijtc-1665	196	38	tjen	tjen	NOUN
ijtc-1665	196	39	(	(	PUNCT
ijtc-1665	196	40	2016	2016	NUM
ijtc-1665	196	41	)	)	PUNCT
ijtc-1665	196	42	found	find	VERB
ijtc-1665	196	43	that	that	SCONJ
ijtc-1665	196	44	corporate	corporate	ADJ
ijtc-1665	196	45	social	social	ADJ
ijtc-1665	196	46	responsibility	responsibility	NOUN
ijtc-1665	196	47	disclosure	disclosure	NOUN
ijtc-1665	196	48	reduces	reduce	VERB
ijtc-1665	196	49	tax	tax	NOUN
ijtc-1665	196	50	aggressiveness	aggressiveness	NOUN
ijtc-1665	196	51	.	.	PUNCT
ijtc-1665	197	1	this	this	DET
ijtc-1665	197	2	study	study	NOUN
ijtc-1665	197	3	also	also	ADV
ijtc-1665	197	4	provides	provide	VERB
ijtc-1665	197	5	evidence	evidence	NOUN
ijtc-1665	197	6	that	that	SCONJ
ijtc-1665	197	7	the	the	DET
ijtc-1665	197	8	environmental	environmental	ADJ
ijtc-1665	197	9	responsibility	responsibility	NOUN
ijtc-1665	197	10	performance	performance	NOUN
ijtc-1665	197	11	,	,	PUNCT
ijtc-1665	197	12	as	as	SCONJ
ijtc-1665	197	13	measured	measure	VERB
ijtc-1665	197	14	by	by	ADP
ijtc-1665	197	15	the	the	DET
ijtc-1665	197	16	results	result	NOUN
ijtc-1665	197	17	of	of	ADP
ijtc-1665	197	18	the	the	DET
ijtc-1665	197	19	company	company	NOUN
ijtc-1665	197	20	performance	performance	NOUN
ijtc-1665	197	21	rating	rating	NOUN
ijtc-1665	197	22	assessment	assessment	NOUN
ijtc-1665	197	23	in	in	ADP
ijtc-1665	197	24	environmental	environmental	ADJ
ijtc-1665	197	25	management	management	NOUN
ijtc-1665	197	26	,	,	PUNCT
ijtc-1665	197	27	can	can	AUX
ijtc-1665	197	28	reinforce	reinforce	VERB
ijtc-1665	197	29	the	the	DET
ijtc-1665	197	30	reduction	reduction	NOUN
ijtc-1665	197	31	in	in	ADP
ijtc-1665	197	32	tax	tax	NOUN
ijtc-1665	197	33	aggressiveness	aggressiveness	NOUN
ijtc-1665	197	34	caused	cause	VERB
ijtc-1665	197	35	by	by	ADP
ijtc-1665	197	36	the	the	DET
ijtc-1665	197	37	disclosure	disclosure	NOUN
ijtc-1665	197	38	of	of	ADP
ijtc-1665	197	39	social	social	ADJ
ijtc-1665	197	40	responsibility	responsibility	NOUN
ijtc-1665	197	41	.	.	PUNCT
ijtc-1665	198	1	yi	yi	PROPN
ijtc-1665	198	2	and	and	CCONJ
ijtc-1665	198	3	li	li	PROPN
ijtc-1665	198	4	(	(	PUNCT
ijtc-1665	198	5	2018	2018	NUM
ijtc-1665	198	6	)	)	PUNCT
ijtc-1665	198	7	suggested	suggest	VERB
ijtc-1665	198	8	that	that	SCONJ
ijtc-1665	198	9	environmental	environmental	ADJ
ijtc-1665	198	10	taxes	taxis	NOUN
ijtc-1665	198	11	do	do	AUX
ijtc-1665	198	12	not	not	PART
ijtc-1665	198	13	necessarily	necessarily	ADV
ijtc-1665	198	14	reduce	reduce	VERB
ijtc-1665	198	15	carbon	carbon	NOUN
ijtc-1665	198	16	emissions	emission	NOUN
ijtc-1665	198	17	in	in	ADP
ijtc-1665	198	18	the	the	DET
ijtc-1665	198	19	long	long	ADJ
ijtc-1665	198	20	run	run	NOUN
ijtc-1665	198	21	,	,	PUNCT
ijtc-1665	198	22	as	as	SCONJ
ijtc-1665	198	23	the	the	DET
ijtc-1665	198	24	outcomes	outcome	NOUN
ijtc-1665	198	25	depend	depend	VERB
ijtc-1665	198	26	on	on	ADP
ijtc-1665	198	27	the	the	DET
ijtc-1665	198	28	environmental	environmental	ADJ
ijtc-1665	198	29	pollution	pollution	NOUN
ijtc-1665	198	30	and	and	CCONJ
ijtc-1665	198	31	the	the	DET
ijtc-1665	198	32	policy	policy	NOUN
ijtc-1665	198	33	mechanism	mechanism	NOUN
ijtc-1665	198	34	chosen	choose	VERB
ijtc-1665	198	35	to	to	PART
ijtc-1665	198	36	implement	implement	VERB
ijtc-1665	198	37	these	these	DET
ijtc-1665	198	38	taxes	taxis	NOUN
ijtc-1665	198	39	.	.	PUNCT
ijtc-1665	199	1	recent	recent	ADJ
ijtc-1665	199	2	studies	study	NOUN
ijtc-1665	199	3	concluded	conclude	VERB
ijtc-1665	199	4	that	that	SCONJ
ijtc-1665	199	5	carbon	carbon	NOUN
ijtc-1665	199	6	taxes	taxis	NOUN
ijtc-1665	199	7	and	and	CCONJ
ijtc-1665	199	8	policies	policy	NOUN
ijtc-1665	199	9	have	have	VERB
ijtc-1665	199	10	varied	varied	ADJ
ijtc-1665	199	11	impacts	impact	NOUN
ijtc-1665	199	12	in	in	ADP
ijtc-1665	199	13	different	different	ADJ
ijtc-1665	199	14	areas	area	NOUN
ijtc-1665	199	15	within	within	ADP
ijtc-1665	199	16	the	the	DET
ijtc-1665	199	17	same	same	ADJ
ijtc-1665	199	18	region	region	NOUN
ijtc-1665	199	19	(	(	PUNCT
ijtc-1665	199	20	bashir	bashir	PROPN
ijtc-1665	199	21	et	et	PROPN
ijtc-1665	199	22	al	al	PROPN
ijtc-1665	199	23	.	.	PROPN
ijtc-1665	199	24	,	,	PUNCT
ijtc-1665	199	25	2021	2021	NUM
ijtc-1665	199	26	;	;	PUNCT
ijtc-1665	199	27	dong	dong	PROPN
ijtc-1665	199	28	et	et	PROPN
ijtc-1665	199	29	al	al	PROPN
ijtc-1665	199	30	.	.	PROPN
ijtc-1665	199	31	,	,	PUNCT
ijtc-1665	199	32	2019	2019	NUM
ijtc-1665	199	33	)	)	PUNCT
ijtc-1665	199	34	.	.	PUNCT
ijtc-1665	200	1	table	table	NOUN
ijtc-1665	200	2	4	4	NUM
ijtc-1665	200	3	.	.	PUNCT
ijtc-1665	200	4	hausman	hausman	PROPN
ijtc-1665	200	5	test	test	PROPN
ijtc-1665	200	6	outcome	outcome	PROPN
ijtc-1665	200	7	hausman	hausman	PROPN
ijtc-1665	200	8	test	test	NOUN
ijtc-1665	200	9	:	:	PUNCT
ijtc-1665	200	10	𝐻0	𝐻0	NOUN
ijtc-1665	200	11	:	:	PUNCT
ijtc-1665	200	12	random	random	ADJ
ijtc-1665	200	13	effect	effect	NOUN
ijtc-1665	200	14	and	and	CCONJ
ijtc-1665	200	15	𝐻1	𝐻1	NOUN
ijtc-1665	200	16	:	:	PUNCT
ijtc-1665	200	17	fixed	fix	VERB
ijtc-1665	200	18	effect	effect	NOUN
ijtc-1665	200	19	test	test	NOUN
ijtc-1665	200	20	statistic	statistic	PROPN
ijtc-1665	200	21	cross	cross	ADJ
ijtc-1665	200	22	-	-	ADJ
ijtc-1665	200	23	section	section	ADJ
ijtc-1665	200	24	random	random	ADJ
ijtc-1665	200	25	,	,	PUNCT
ijtc-1665	200	26	𝑐ℎ𝑖	𝑐ℎ𝑖	ADJ
ijtc-1665	200	27	−	−	PROPN
ijtc-1665	200	28	𝑠𝑞𝑢𝑎𝑟𝑒𝑑	𝑠𝑞𝑢𝑎𝑟𝑒𝑑	NOUN
ijtc-1665	200	29	7.4408	7.4408	NUM
ijtc-1665	200	30	(	(	PUNCT
ijtc-1665	200	31	0.3855	0.3855	NUM
ijtc-1665	200	32	)	)	PUNCT
ijtc-1665	200	33	source	source	NOUN
ijtc-1665	200	34	:	:	PUNCT
ijtc-1665	200	35	author	author	NOUN
ijtc-1665	200	36	(	(	PUNCT
ijtc-1665	200	37	2024	2024	NUM
ijtc-1665	200	38	)	)	PUNCT
ijtc-1665	200	39	note	note	NOUN
ijtc-1665	200	40	:	:	PUNCT
ijtc-1665	200	41	the	the	DET
ijtc-1665	200	42	null	null	NOUN
ijtc-1665	200	43	(	(	PUNCT
ijtc-1665	200	44	𝐻0	𝐻0	PROPN
ijtc-1665	200	45	)	)	PUNCT
ijtc-1665	200	46	assumes	assume	VERB
ijtc-1665	200	47	the	the	DET
ijtc-1665	200	48	existence	existence	NOUN
ijtc-1665	200	49	of	of	ADP
ijtc-1665	200	50	a	a	DET
ijtc-1665	200	51	random	random	ADJ
ijtc-1665	200	52	effects	effect	NOUN
ijtc-1665	200	53	model	model	NOUN
ijtc-1665	200	54	.	.	PUNCT
ijtc-1665	201	1	if	if	SCONJ
ijtc-1665	201	2	the	the	DET
ijtc-1665	201	3	test	test	NOUN
ijtc-1665	201	4	statistic	statistic	NOUN
ijtc-1665	201	5	exceeds	exceed	VERB
ijtc-1665	201	6	the	the	DET
ijtc-1665	201	7	relevant	relevant	ADJ
ijtc-1665	201	8	critical	critical	ADJ
ijtc-1665	201	9	value	value	NOUN
ijtc-1665	201	10	,	,	PUNCT
ijtc-1665	201	11	the	the	DET
ijtc-1665	201	12	random	random	ADJ
ijtc-1665	201	13	effects	effect	NOUN
ijtc-1665	201	14	model	model	NOUN
ijtc-1665	201	15	is	be	AUX
ijtc-1665	201	16	rejected	reject	VERB
ijtc-1665	201	17	.	.	PUNCT
ijtc-1665	202	1	alternatively	alternatively	ADV
ijtc-1665	202	2	,	,	PUNCT
ijtc-1665	202	3	if	if	SCONJ
ijtc-1665	202	4	the	the	DET
ijtc-1665	202	5	p	p	NOUN
ijtc-1665	202	6	-	-	PUNCT
ijtc-1665	202	7	value	value	NOUN
ijtc-1665	202	8	for	for	ADP
ijtc-1665	202	9	the	the	DET
ijtc-1665	202	10	test	test	NOUN
ijtc-1665	202	11	is	be	AUX
ijtc-1665	202	12	less	less	ADJ
ijtc-1665	202	13	than	than	ADP
ijtc-1665	202	14	1	1	NUM
ijtc-1665	202	15	%	%	NOUN
ijtc-1665	202	16	,	,	PUNCT
ijtc-1665	202	17	it	it	PRON
ijtc-1665	202	18	indicates	indicate	VERB
ijtc-1665	202	19	that	that	SCONJ
ijtc-1665	202	20	the	the	DET
ijtc-1665	202	21	random	random	ADJ
ijtc-1665	202	22	effects	effect	NOUN
ijtc-1665	202	23	model	model	NOUN
ijtc-1665	202	24	is	be	AUX
ijtc-1665	202	25	not	not	PART
ijtc-1665	202	26	appropriate	appropriate	ADJ
ijtc-1665	202	27	and	and	CCONJ
ijtc-1665	202	28	that	that	SCONJ
ijtc-1665	202	29	the	the	DET
ijtc-1665	202	30	fixed	fix	VERB
ijtc-1665	202	31	effects	effect	NOUN
ijtc-1665	202	32	specification	specification	NOUN
ijtc-1665	202	33	is	be	AUX
ijtc-1665	202	34	to	to	PART
ijtc-1665	202	35	be	be	AUX
ijtc-1665	202	36	preferred	prefer	VERB
ijtc-1665	202	37	.	.	PUNCT
ijtc-1665	203	1	table	table	NOUN
ijtc-1665	203	2	5	5	NUM
ijtc-1665	203	3	:	:	PUNCT
ijtc-1665	203	4	fixed	fix	VERB
ijtc-1665	203	5	effect	effect	NOUN
ijtc-1665	203	6	estimation	estimation	NOUN
ijtc-1665	203	7	for	for	ADP
ijtc-1665	203	8	eitrit	eitrit	ADJ
ijtc-1665	203	9	variable	variable	ADJ
ijtc-1665	203	10	coefficient	coefficient	NOUN
ijtc-1665	203	11	std	std	NOUN
ijtc-1665	203	12	.	.	NOUN
ijtc-1665	203	13	error	error	NOUN
ijtc-1665	203	14	t	t	NOUN
ijtc-1665	203	15	-	-	PUNCT
ijtc-1665	203	16	statistic	statistic	NOUN
ijtc-1665	203	17	prob	prob	NOUN
ijtc-1665	203	18	.	.	PUNCT
ijtc-1665	204	1	const	const	PROPN
ijtc-1665	204	2	.	.	PUNCT
ijtc-1665	205	1	0.1812	0.1812	NUM
ijtc-1665	205	2	0.3146	0.3146	NUM
ijtc-1665	205	3	0.5758	0.5758	NUM
ijtc-1665	205	4	0.5659	0.5659	NUM
ijtc-1665	205	5	comr	comr	NOUN
ijtc-1665	205	6	0.0414	0.0414	NUM
ijtc-1665	205	7	0.3014	0.3014	NUM
ijtc-1665	205	8	0.1375	0.1375	NUM
ijtc-1665	205	9	0.8909	0.8909	NUM
ijtc-1665	205	10	envr	envr	VERB
ijtc-1665	205	11	0.1594	0.1594	NUM
ijtc-1665	205	12	0.2296	0.2296	NUM
ijtc-1665	205	13	0.6944	0.6944	NUM
ijtc-1665	205	14	0.4889	0.4889	NUM
ijtc-1665	205	15	ethr	ethr	PROPN
ijtc-1665	205	16	-0.1100	-0.1100	PROPN
ijtc-1665	205	17	0.1552	0.1552	NUM
ijtc-1665	205	18	-0.7085	-0.7085	NOUN
ijtc-1665	205	19	0.4801	0.4801	NUM
ijtc-1665	205	20	divr	divr	NOUN
ijtc-1665	205	21	-0.1826	-0.1826	VERB
ijtc-1665	205	22	0.6945	0.6945	NUM
ijtc-1665	205	23	-0.2630	-0.2630	NOUN
ijtc-1665	205	24	0.7930	0.7930	NUM
ijtc-1665	205	25	size	size	NOUN
ijtc-1665	205	26	0.0000	0.0000	NUM
ijtc-1665	205	27	0.0000	0.0000	NUM
ijtc-1665	205	28	-0.0386	-0.0386	VERB
ijtc-1665	205	29	0.9693	0.9693	NUM
ijtc-1665	205	30	net	net	ADJ
ijtc-1665	205	31	0.0000	0.0000	NUM
ijtc-1665	205	32	0.0000	0.0000	NUM
ijtc-1665	205	33	-0.4341	-0.4341	NOUN
ijtc-1665	205	34	0.6651	0.6651	NUM
ijtc-1665	205	35	ren	ren	NOUN
ijtc-1665	206	1	0.0000	0.0000	NUM
ijtc-1665	207	1	0.0000	0.0000	NUM
ijtc-1665	207	2	1.7417	1.7417	NUM
ijtc-1665	207	3	0.0843	0.0843	NUM
ijtc-1665	207	4	r	r	NOUN
ijtc-1665	207	5	-	-	PUNCT
ijtc-1665	207	6	squared	square	VERB
ijtc-1665	207	7	(	(	PUNCT
ijtc-1665	207	8	adj	adj	NOUN
ijtc-1665	207	9	)	)	PUNCT
ijtc-1665	207	10	0.1361	0.1361	NUM
ijtc-1665	207	11	f	f	X
ijtc-1665	207	12	-	-	PUNCT
ijtc-1665	207	13	statistic	statistic	VERB
ijtc-1665	207	14	1.0290	1.0290	NUM
ijtc-1665	207	15	prob(f	prob(f	NOUN
ijtc-1665	207	16	-	-	PUNCT
ijtc-1665	207	17	statistic	statistic	NOUN
ijtc-1665	207	18	)	)	PUNCT
ijtc-1665	207	19	0.4333	0.4333	NUM
ijtc-1665	207	20	dw	dw	PROPN
ijtc-1665	207	21	2.0424	2.0424	NUM
ijtc-1665	207	22	source	source	NOUN
ijtc-1665	207	23	:	:	PUNCT
ijtc-1665	207	24	author	author	NOUN
ijtc-1665	207	25	(	(	PUNCT
ijtc-1665	207	26	2024	2024	NUM
ijtc-1665	207	27	)	)	PUNCT
ijtc-1665	207	28	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	NOUN
ijtc-1665	207	29	impact	impact	NOUN
ijtc-1665	207	30	of	of	ADP
ijtc-1665	207	31	social	social	ADJ
ijtc-1665	207	32	responsibility	responsibility	NOUN
ijtc-1665	207	33	on	on	ADP
ijtc-1665	207	34	income	income	NOUN
ijtc-1665	207	35	tax	tax	NOUN
ijtc-1665	207	36	:	:	PUNCT
ijtc-1665	207	37	empirical	empirical	ADJ
ijtc-1665	207	38	evidence	evidence	NOUN
ijtc-1665	207	39	from	from	ADP
ijtc-1665	207	40	nigeria	nigeria	PROPN
ijtc-1665	207	41	oyasor	oyasor	PROPN
ijtc-1665	207	42	10	10	NUM
ijtc-1665	207	43	|	|	ADV
ijtc-1665	207	44	ilomata	ilomata	PROPN
ijtc-1665	207	45	international	international	ADJ
ijtc-1665	207	46	journal	journal	NOUN
ijtc-1665	207	47	of	of	ADP
ijtc-1665	207	48	tax	tax	PROPN
ijtc-1665	207	49	&	&	CCONJ
ijtc-1665	207	50	accounting	accounting	PROPN
ijtc-1665	207	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1665	207	52	conclusion	conclusion	NOUN
ijtc-1665	207	53	the	the	DET
ijtc-1665	207	54	study	study	NOUN
ijtc-1665	207	55	leveraged	leverage	VERB
ijtc-1665	207	56	the	the	DET
ijtc-1665	207	57	legitimacy	legitimacy	NOUN
ijtc-1665	207	58	theory	theory	NOUN
ijtc-1665	207	59	,	,	PUNCT
ijtc-1665	207	60	which	which	PRON
ijtc-1665	207	61	demonstrates	demonstrate	VERB
ijtc-1665	207	62	the	the	DET
ijtc-1665	207	63	interconnectedness	interconnectedness	NOUN
ijtc-1665	207	64	between	between	ADP
ijtc-1665	207	65	the	the	DET
ijtc-1665	207	66	company	company	NOUN
ijtc-1665	207	67	,	,	PUNCT
ijtc-1665	207	68	its	its	PRON
ijtc-1665	207	69	stakeholders	stakeholder	NOUN
ijtc-1665	207	70	and	and	CCONJ
ijtc-1665	207	71	society	society	NOUN
ijtc-1665	207	72	.	.	PUNCT
ijtc-1665	208	1	csr	csr	NOUN
ijtc-1665	208	2	asserts	assert	VERB
ijtc-1665	208	3	that	that	SCONJ
ijtc-1665	208	4	corporations	corporation	NOUN
ijtc-1665	208	5	should	should	AUX
ijtc-1665	208	6	consider	consider	VERB
ijtc-1665	208	7	the	the	DET
ijtc-1665	208	8	interests	interest	NOUN
ijtc-1665	208	9	of	of	ADP
ijtc-1665	208	10	customers	customer	NOUN
ijtc-1665	208	11	,	,	PUNCT
ijtc-1665	208	12	employees	employee	NOUN
ijtc-1665	208	13	,	,	PUNCT
ijtc-1665	208	14	shareholders	shareholder	NOUN
ijtc-1665	208	15	,	,	PUNCT
ijtc-1665	208	16	host	host	NOUN
ijtc-1665	208	17	communities	community	NOUN
ijtc-1665	208	18	,	,	PUNCT
ijtc-1665	208	19	and	and	CCONJ
ijtc-1665	208	20	the	the	DET
ijtc-1665	208	21	ecological	ecological	ADJ
ijtc-1665	208	22	footprint	footprint	NOUN
ijtc-1665	208	23	in	in	ADP
ijtc-1665	208	24	all	all	DET
ijtc-1665	208	25	operations	operation	NOUN
ijtc-1665	208	26	.	.	PUNCT
ijtc-1665	209	1	we	we	PRON
ijtc-1665	209	2	verify	verify	VERB
ijtc-1665	209	3	the	the	DET
ijtc-1665	209	4	relationship	relationship	NOUN
ijtc-1665	209	5	between	between	ADP
ijtc-1665	209	6	social	social	ADJ
ijtc-1665	209	7	responsibilities	responsibility	NOUN
ijtc-1665	209	8	,	,	PUNCT
ijtc-1665	209	9	including	include	VERB
ijtc-1665	209	10	community	community	NOUN
ijtc-1665	209	11	responsibility	responsibility	NOUN
ijtc-1665	209	12	,	,	PUNCT
ijtc-1665	209	13	environmental	environmental	ADJ
ijtc-1665	209	14	responsibility	responsibility	NOUN
ijtc-1665	209	15	an	an	DET
ijtc-1665	209	16	ethical	ethical	ADJ
ijtc-1665	209	17	responsibility	responsibility	NOUN
ijtc-1665	209	18	,	,	PUNCT
ijtc-1665	209	19	and	and	CCONJ
ijtc-1665	209	20	effective	effective	ADJ
ijtc-1665	209	21	income	income	NOUN
ijtc-1665	209	22	tax	tax	NOUN
ijtc-1665	209	23	rate	rate	NOUN
ijtc-1665	209	24	of	of	ADP
ijtc-1665	209	25	insurance	insurance	NOUN
ijtc-1665	209	26	.	.	PUNCT
ijtc-1665	210	1	the	the	DET
ijtc-1665	210	2	findings	finding	NOUN
ijtc-1665	210	3	show	show	VERB
ijtc-1665	210	4	that	that	SCONJ
ijtc-1665	210	5	community	community	NOUN
ijtc-1665	210	6	responsibility	responsibility	NOUN
ijtc-1665	210	7	has	have	VERB
ijtc-1665	210	8	no	no	DET
ijtc-1665	210	9	significant	significant	ADJ
ijtc-1665	210	10	relationship	relationship	NOUN
ijtc-1665	210	11	with	with	ADP
ijtc-1665	210	12	effective	effective	ADJ
ijtc-1665	210	13	income	income	NOUN
ijtc-1665	210	14	tax	tax	NOUN
ijtc-1665	210	15	rate	rate	NOUN
ijtc-1665	210	16	.	.	PUNCT
ijtc-1665	211	1	the	the	DET
ijtc-1665	211	2	insurers	insurer	NOUN
ijtc-1665	211	3	’	’	PART
ijtc-1665	211	4	environmental	environmental	ADJ
ijtc-1665	211	5	responsibility	responsibility	NOUN
ijtc-1665	211	6	has	have	VERB
ijtc-1665	211	7	no	no	DET
ijtc-1665	211	8	significant	significant	ADJ
ijtc-1665	211	9	relationship	relationship	NOUN
ijtc-1665	211	10	with	with	ADP
ijtc-1665	211	11	effective	effective	ADJ
ijtc-1665	211	12	income	income	NOUN
ijtc-1665	211	13	tax	tax	NOUN
ijtc-1665	211	14	rate	rate	NOUN
ijtc-1665	211	15	.	.	PUNCT
ijtc-1665	212	1	lastly	lastly	ADV
ijtc-1665	212	2	,	,	PUNCT
ijtc-1665	212	3	ethical	ethical	ADJ
ijtc-1665	212	4	responsibility	responsibility	NOUN
ijtc-1665	212	5	has	have	VERB
ijtc-1665	212	6	no	no	DET
ijtc-1665	212	7	significant	significant	ADJ
ijtc-1665	212	8	link	link	NOUN
ijtc-1665	212	9	with	with	ADP
ijtc-1665	212	10	effective	effective	ADJ
ijtc-1665	212	11	income	income	NOUN
ijtc-1665	212	12	tax	tax	NOUN
ijtc-1665	212	13	rate	rate	NOUN
ijtc-1665	212	14	of	of	ADP
ijtc-1665	212	15	insurers	insurer	NOUN
ijtc-1665	212	16	in	in	ADP
ijtc-1665	212	17	nigeria	nigeria	PROPN
ijtc-1665	212	18	.	.	PUNCT
ijtc-1665	213	1	the	the	DET
ijtc-1665	213	2	study	study	NOUN
ijtc-1665	213	3	perceived	perceive	VERB
ijtc-1665	213	4	an	an	DET
ijtc-1665	213	5	adverse	adverse	ADJ
ijtc-1665	213	6	predisposition	predisposition	NOUN
ijtc-1665	213	7	of	of	ADP
ijtc-1665	213	8	the	the	DET
ijtc-1665	213	9	insurers	insurer	NOUN
ijtc-1665	213	10	to	to	ADP
ijtc-1665	213	11	engaging	engage	VERB
ijtc-1665	213	12	in	in	ADP
ijtc-1665	213	13	corporate	corporate	ADJ
ijtc-1665	213	14	income	income	NOUN
ijtc-1665	213	15	tax	tax	NOUN
ijtc-1665	213	16	.	.	PUNCT
ijtc-1665	214	1	the	the	DET
ijtc-1665	214	2	insurers	insurer	NOUN
ijtc-1665	214	3	belong	belong	VERB
ijtc-1665	214	4	more	more	ADV
ijtc-1665	214	5	to	to	ADP
ijtc-1665	214	6	the	the	DET
ijtc-1665	214	7	empathetic	empathetic	ADJ
ijtc-1665	214	8	disposition	disposition	NOUN
ijtc-1665	214	9	of	of	ADP
ijtc-1665	214	10	csr	csr	NOUN
ijtc-1665	214	11	as	as	SCONJ
ijtc-1665	214	12	they	they	PRON
ijtc-1665	214	13	do	do	AUX
ijtc-1665	214	14	not	not	PART
ijtc-1665	214	15	see	see	VERB
ijtc-1665	214	16	corporate	corporate	ADJ
ijtc-1665	214	17	income	income	NOUN
ijtc-1665	214	18	tax	tax	NOUN
ijtc-1665	214	19	as	as	ADP
ijtc-1665	214	20	a	a	DET
ijtc-1665	214	21	demonstration	demonstration	NOUN
ijtc-1665	214	22	of	of	ADP
ijtc-1665	214	23	social	social	ADJ
ijtc-1665	214	24	responsibility	responsibility	NOUN
ijtc-1665	214	25	.	.	PUNCT
ijtc-1665	215	1	we	we	PRON
ijtc-1665	215	2	found	find	VERB
ijtc-1665	215	3	that	that	DET
ijtc-1665	215	4	community	community	NOUN
ijtc-1665	215	5	,	,	PUNCT
ijtc-1665	215	6	environmental	environmental	ADJ
ijtc-1665	215	7	,	,	PUNCT
ijtc-1665	215	8	and	and	CCONJ
ijtc-1665	215	9	ethical	ethical	ADJ
ijtc-1665	215	10	responsibility	responsibility	NOUN
ijtc-1665	215	11	have	have	VERB
ijtc-1665	215	12	no	no	DET
ijtc-1665	215	13	connection	connection	NOUN
ijtc-1665	215	14	with	with	ADP
ijtc-1665	215	15	the	the	DET
ijtc-1665	215	16	corporate	corporate	ADJ
ijtc-1665	215	17	income	income	NOUN
ijtc-1665	215	18	tax	tax	NOUN
ijtc-1665	215	19	of	of	ADP
ijtc-1665	215	20	insurers	insurer	NOUN
ijtc-1665	215	21	in	in	ADP
ijtc-1665	215	22	nigeria	nigeria	PROPN
ijtc-1665	215	23	.	.	PUNCT
ijtc-1665	216	1	the	the	DET
ijtc-1665	216	2	paper	paper	NOUN
ijtc-1665	216	3	offers	offer	VERB
ijtc-1665	216	4	some	some	DET
ijtc-1665	216	5	recommendations	recommendation	NOUN
ijtc-1665	216	6	based	base	VERB
ijtc-1665	216	7	on	on	ADP
ijtc-1665	216	8	this	this	DET
ijtc-1665	216	9	finding	finding	NOUN
ijtc-1665	216	10	.	.	PUNCT
ijtc-1665	217	1	first	first	ADV
ijtc-1665	217	2	,	,	PUNCT
ijtc-1665	217	3	to	to	PART
ijtc-1665	217	4	enhance	enhance	VERB
ijtc-1665	217	5	performance	performance	NOUN
ijtc-1665	217	6	and	and	CCONJ
ijtc-1665	217	7	peaceful	peaceful	ADJ
ijtc-1665	217	8	coexistence	coexistence	NOUN
ijtc-1665	217	9	with	with	ADP
ijtc-1665	217	10	people	people	NOUN
ijtc-1665	217	11	within	within	ADP
ijtc-1665	217	12	its	its	PRON
ijtc-1665	217	13	environment	environment	NOUN
ijtc-1665	217	14	,	,	PUNCT
ijtc-1665	217	15	insurers	insurer	NOUN
ijtc-1665	217	16	should	should	AUX
ijtc-1665	217	17	make	make	VERB
ijtc-1665	217	18	more	more	ADJ
ijtc-1665	217	19	efforts	effort	NOUN
ijtc-1665	217	20	to	to	PART
ijtc-1665	217	21	increase	increase	VERB
ijtc-1665	217	22	their	their	PRON
ijtc-1665	217	23	commitment	commitment	NOUN
ijtc-1665	217	24	to	to	ADP
ijtc-1665	217	25	community	community	NOUN
ijtc-1665	217	26	projects	project	NOUN
ijtc-1665	217	27	,	,	PUNCT
ijtc-1665	217	28	environmental	environmental	ADJ
ijtc-1665	217	29	protection	protection	NOUN
ijtc-1665	217	30	and	and	CCONJ
ijtc-1665	217	31	other	other	ADJ
ijtc-1665	217	32	social	social	ADJ
ijtc-1665	217	33	responsibility	responsibility	NOUN
ijtc-1665	217	34	activities	activity	NOUN
ijtc-1665	217	35	.	.	PUNCT
ijtc-1665	218	1	second	second	ADJ
ijtc-1665	218	2	,	,	PUNCT
ijtc-1665	218	3	firms	firm	NOUN
ijtc-1665	218	4	should	should	AUX
ijtc-1665	218	5	proactively	proactively	ADV
ijtc-1665	218	6	address	address	VERB
ijtc-1665	218	7	social	social	ADJ
ijtc-1665	218	8	responsibility	responsibility	NOUN
ijtc-1665	218	9	issues	issue	NOUN
ijtc-1665	218	10	to	to	PART
ijtc-1665	218	11	avoid	avoid	VERB
ijtc-1665	218	12	business	business	NOUN
ijtc-1665	218	13	disruption	disruption	NOUN
ijtc-1665	218	14	from	from	ADP
ijtc-1665	218	15	host	host	NOUN
ijtc-1665	218	16	communities	community	NOUN
ijtc-1665	218	17	.	.	PUNCT
ijtc-1665	219	1	third	third	ADJ
ijtc-1665	219	2	,	,	PUNCT
ijtc-1665	219	3	insurance	insurance	NOUN
ijtc-1665	219	4	firms	firm	NOUN
ijtc-1665	219	5	are	be	AUX
ijtc-1665	219	6	expected	expect	VERB
ijtc-1665	219	7	to	to	PART
ijtc-1665	219	8	increase	increase	VERB
ijtc-1665	219	9	their	their	PRON
ijtc-1665	219	10	csr	csr	NOUN
ijtc-1665	219	11	activities	activity	NOUN
ijtc-1665	219	12	in	in	ADP
ijtc-1665	219	13	the	the	DET
ijtc-1665	219	14	immediate	immediate	ADJ
ijtc-1665	219	15	environment	environment	NOUN
ijtc-1665	219	16	and	and	CCONJ
ijtc-1665	219	17	the	the	DET
ijtc-1665	219	18	surrounding	surround	VERB
ijtc-1665	219	19	community	community	NOUN
ijtc-1665	219	20	so	so	SCONJ
ijtc-1665	219	21	that	that	SCONJ
ijtc-1665	219	22	the	the	DET
ijtc-1665	219	23	surrounding	surround	VERB
ijtc-1665	219	24	community	community	NOUN
ijtc-1665	219	25	can	can	AUX
ijtc-1665	219	26	take	take	VERB
ijtc-1665	219	27	advantage	advantage	NOUN
ijtc-1665	219	28	of	of	ADP
ijtc-1665	219	29	the	the	DET
ijtc-1665	219	30	company	company	NOUN
ijtc-1665	219	31	's	's	PART
ijtc-1665	219	32	existence	existence	NOUN
ijtc-1665	219	33	.	.	PUNCT
ijtc-1665	220	1	references	reference	NOUN
ijtc-1665	220	2	asian	asian	PROPN
ijtc-1665	220	3	,	,	PUNCT
ijtc-1665	220	4	a.	a.	PROPN
ijtc-1665	220	5	u.	u.	PROPN
ijtc-1665	220	6	&	&	CCONJ
ijtc-1665	220	7	uche	uche	PROPN
ijtc-1665	220	8	,	,	PUNCT
ijtc-1665	220	9	t.	t.	PROPN
ijtc-1665	220	10	a.	a.	NOUN
ijtc-1665	220	11	(	(	PUNCT
ijtc-1665	220	12	2018	2018	NUM
ijtc-1665	220	13	)	)	PUNCT
ijtc-1665	220	14	.	.	PUNCT
ijtc-1665	221	1	corporate	corporate	ADJ
ijtc-1665	221	2	tax	tax	NOUN
ijtc-1665	221	3	and	and	CCONJ
ijtc-1665	221	4	corporate	corporate	ADJ
ijtc-1665	221	5	social	social	ADJ
ijtc-1665	221	6	responsibility	responsibility	NOUN
ijtc-1665	221	7	of	of	ADP
ijtc-1665	221	8	firms	firm	NOUN
ijtc-1665	221	9	in	in	ADP
ijtc-1665	221	10	nigeria	nigeria	PROPN
ijtc-1665	221	11	.	.	PUNCT
ijtc-1665	222	1	research	research	NOUN
ijtc-1665	222	2	journal	journal	PROPN
ijtc-1665	222	3	of	of	ADP
ijtc-1665	222	4	finance	finance	NOUN
ijtc-1665	222	5	and	and	CCONJ
ijtc-1665	222	6	accounting	accounting	NOUN
ijtc-1665	222	7	.	.	PUNCT
ijtc-1665	223	1	9(10	9(10	NUM
ijtc-1665	223	2	)	)	PUNCT
ijtc-1665	223	3	,	,	PUNCT
ijtc-1665	223	4	8	8	NUM
ijtc-1665	223	5	-	-	SYM
ijtc-1665	223	6	25	25	NUM
ijtc-1665	223	7	.	.	PUNCT
ijtc-1665	224	1	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate	NOUN
ijtc-1665	224	2	_	_	PRON
ijtc-1665	224	3	social_responsibility_of_firms_in_nigeria	social_responsibility_of_firms_in_nigeria	NOUN
ijtc-1665	224	4	avi	avi	NOUN
ijtc-1665	224	5	-	-	PUNCT
ijtc-1665	224	6	yonah	yonah	PROPN
ijtc-1665	224	7	,	,	PUNCT
ijtc-1665	224	8	r.s	r.s	PROPN
ijtc-1665	224	9	.	.	PROPN
ijtc-1665	224	10	(	(	PUNCT
ijtc-1665	224	11	2014	2014	NUM
ijtc-1665	224	12	)	)	PUNCT
ijtc-1665	224	13	.	.	PUNCT
ijtc-1665	225	1	corporate	corporate	ADJ
ijtc-1665	225	2	taxation	taxation	NOUN
ijtc-1665	225	3	and	and	CCONJ
ijtc-1665	225	4	corporate	corporate	ADJ
ijtc-1665	225	5	social	social	ADJ
ijtc-1665	225	6	responsibility	responsibility	NOUN
ijtc-1665	225	7	.	.	PUNCT
ijtc-1665	226	1	university	university	NOUN
ijtc-1665	226	2	of	of	ADP
ijtc-1665	226	3	michigan	michigan	PROPN
ijtc-1665	226	4	law	law	PROPN
ijtc-1665	226	5	school	school	NOUN
ijtc-1665	226	6	scholarship	scholarship	NOUN
ijtc-1665	226	7	repository	repository	NOUN
ijtc-1665	226	8	.	.	PUNCT
ijtc-1665	227	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	PROPN
ijtc-1665	227	2	branco	branco	PROPN
ijtc-1665	227	3	,	,	PUNCT
ijtc-1665	227	4	m.c	m.c	PROPN
ijtc-1665	227	5	.	.	PROPN
ijtc-1665	227	6	(	(	PUNCT
ijtc-1665	227	7	2021	2021	NUM
ijtc-1665	227	8	)	)	PUNCT
ijtc-1665	227	9	.	.	PUNCT
ijtc-1665	228	1	corporate	corporate	ADJ
ijtc-1665	228	2	social	social	ADJ
ijtc-1665	228	3	responsibility	responsibility	NOUN
ijtc-1665	228	4	,	,	PUNCT
ijtc-1665	228	5	the	the	DET
ijtc-1665	228	6	fight	fight	NOUN
ijtc-1665	228	7	against	against	ADP
ijtc-1665	228	8	corruption	corruption	NOUN
ijtc-1665	228	9	and	and	CCONJ
ijtc-1665	228	10	tax	tax	NOUN
ijtc-1665	228	11	behaviour	behaviour	NOUN
ijtc-1665	228	12	.	.	PUNCT
ijtc-1665	229	1	berlin	berlin	PROPN
ijtc-1665	229	2	/	/	SYM
ijtc-1665	229	3	heidelberg	heidelberg	PROPN
ijtc-1665	229	4	:	:	PUNCT
ijtc-1665	229	5	springer	springer	NOUN
ijtc-1665	229	6	.	.	PUNCT
ijtc-1665	230	1	https://doi.org/10.1007/978-3-662-63735-7	https://doi.org/10.1007/978-3-662-63735-7	PROPN
ijtc-1665	230	2	carroll	carroll	PROPN
ijtc-1665	230	3	,	,	PUNCT
ijtc-1665	230	4	a.b	a.b	PROPN
ijtc-1665	230	5	.	.	PROPN
ijtc-1665	230	6	(	(	PUNCT
ijtc-1665	230	7	2016	2016	NUM
ijtc-1665	230	8	)	)	PUNCT
ijtc-1665	230	9	.	.	PUNCT
ijtc-1665	231	1	carroll	carroll	PROPN
ijtc-1665	231	2	’s	’s	PART
ijtc-1665	231	3	pyramid	pyramid	PROPN
ijtc-1665	231	4	of	of	ADP
ijtc-1665	231	5	csr	csr	PROPN
ijtc-1665	231	6	:	:	PUNCT
ijtc-1665	231	7	taking	take	VERB
ijtc-1665	231	8	another	another	DET
ijtc-1665	231	9	look	look	NOUN
ijtc-1665	231	10	.	.	PUNCT
ijtc-1665	232	1	international	international	ADJ
ijtc-1665	232	2	journal	journal	NOUN
ijtc-1665	232	3	of	of	ADP
ijtc-1665	232	4	corporate	corporate	ADJ
ijtc-1665	232	5	social	social	ADJ
ijtc-1665	232	6	responsibility	responsibility	NOUN
ijtc-1665	232	7	1	1	NUM
ijtc-1665	232	8	:	:	SYM
ijtc-1665	232	9	1–8	1–8	X
ijtc-1665	232	10	.	.	PUNCT
ijtc-1665	232	11	https://doi.org/10.1186/s40991-016-0004-6	https://doi.org/10.1186/s40991-016-0004-6	PROPN
ijtc-1665	232	12	chouaibi	chouaibi	NOUN
ijtc-1665	232	13	,	,	PUNCT
ijtc-1665	232	14	j.	j.	PROPN
ijtc-1665	232	15	,	,	PUNCT
ijtc-1665	232	16	rossi	rossi	PROPN
ijtc-1665	232	17	m.	m.	PROPN
ijtc-1665	232	18	&	&	CCONJ
ijtc-1665	232	19	abdessamed	abdessamed	PROPN
ijtc-1665	232	20	,	,	PUNCT
ijtc-1665	232	21	n.	n.	NOUN
ijtc-1665	232	22	(	(	PUNCT
ijtc-1665	232	23	2021	2021	NUM
ijtc-1665	232	24	)	)	PUNCT
ijtc-1665	232	25	.	.	PUNCT
ijtc-1665	233	1	the	the	DET
ijtc-1665	233	2	effect	effect	NOUN
ijtc-1665	233	3	of	of	ADP
ijtc-1665	233	4	corporate	corporate	ADJ
ijtc-1665	233	5	social	social	ADJ
ijtc-1665	233	6	responsibility	responsibility	NOUN
ijtc-1665	233	7	practices	practice	NOUN
ijtc-1665	233	8	on	on	ADP
ijtc-1665	233	9	tax	tax	NOUN
ijtc-1665	233	10	avoidance	avoidance	NOUN
ijtc-1665	233	11	:	:	PUNCT
ijtc-1665	233	12	an	an	DET
ijtc-1665	233	13	empirical	empirical	ADJ
ijtc-1665	233	14	study	study	NOUN
ijtc-1665	233	15	in	in	ADP
ijtc-1665	233	16	the	the	DET
ijtc-1665	233	17	french	french	ADJ
ijtc-1665	233	18	context	context	NOUN
ijtc-1665	233	19	.	.	PUNCT
ijtc-1665	234	1	https://doi.org/10.1108/cr-04-2021-0062	https://doi.org/10.1108/cr-04-2021-0062	X
ijtc-1665	234	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PRON
ijtc-1665	234	3	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate_social_responsibility_of_firms_in_nigeria	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate_social_responsibility_of_firms_in_nigeria	PROPN
ijtc-1665	234	4	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate_social_responsibility_of_firms_in_nigeria	https://www.researchgate.net/publication/327289004_corporate_tax_and_corporate_social_responsibility_of_firms_in_nigeria	PROPN
ijtc-1665	234	5	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	PROPN
ijtc-1665	234	6	https://doi.org/10.1007/978-3-662-63735-7	https://doi.org/10.1007/978-3-662-63735-7	PROPN
ijtc-1665	234	7	https://doi.org/10.1186/s40991-016-0004-6	https://doi.org/10.1186/s40991-016-0004-6	NUM
ijtc-1665	234	8	https://doi.org/10.1108/cr-04-2021-0062	https://doi.org/10.1108/cr-04-2021-0062	X
ijtc-1665	234	9	impact	impact	NOUN
ijtc-1665	234	10	of	of	ADP
ijtc-1665	234	11	social	social	ADJ
ijtc-1665	234	12	responsibility	responsibility	NOUN
ijtc-1665	234	13	on	on	ADP
ijtc-1665	234	14	income	income	NOUN
ijtc-1665	234	15	tax	tax	NOUN
ijtc-1665	234	16	:	:	PUNCT
ijtc-1665	234	17	empirical	empirical	ADJ
ijtc-1665	234	18	evidence	evidence	NOUN
ijtc-1665	234	19	from	from	ADP
ijtc-1665	234	20	nigeria	nigeria	PROPN
ijtc-1665	234	21	oyasor	oyasor	PROPN
ijtc-1665	234	22	11	11	NUM
ijtc-1665	234	23	|	|	ADV
ijtc-1665	234	24	ilomata	ilomata	PROPN
ijtc-1665	234	25	international	international	ADJ
ijtc-1665	234	26	journal	journal	NOUN
ijtc-1665	234	27	of	of	ADP
ijtc-1665	234	28	tax	tax	PROPN
ijtc-1665	234	29	&	&	CCONJ
ijtc-1665	234	30	accounting	accounting	PROPN
ijtc-1665	234	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	234	32	davis	davis	PROPN
ijtc-1665	234	33	,	,	PUNCT
ijtc-1665	234	34	a.	a.	PROPN
ijtc-1665	234	35	k.	k.	PROPN
ijtc-1665	234	36	,	,	PUNCT
ijtc-1665	234	37	guenther	guenther	PROPN
ijtc-1665	234	38	,	,	PUNCT
ijtc-1665	234	39	d.	d.	PROPN
ijtc-1665	234	40	a.	a.	PROPN
ijtc-1665	234	41	,	,	PUNCT
ijtc-1665	234	42	krull	krull	PROPN
ijtc-1665	234	43	,	,	PUNCT
ijtc-1665	234	44	l.	l.	PROPN
ijtc-1665	234	45	k.	k.	PROPN
ijtc-1665	234	46	&	&	CCONJ
ijtc-1665	234	47	williams	williams	PROPN
ijtc-1665	234	48	,	,	PUNCT
ijtc-1665	234	49	b.	b.	PROPN
ijtc-1665	234	50	m.	m.	PROPN
ijtc-1665	234	51	(	(	PUNCT
ijtc-1665	234	52	2016	2016	NUM
ijtc-1665	234	53	)	)	PUNCT
ijtc-1665	234	54	.	.	PUNCT
ijtc-1665	235	1	do	do	AUX
ijtc-1665	235	2	socially	socially	ADV
ijtc-1665	235	3	responsible	responsible	ADJ
ijtc-1665	235	4	firms	firm	NOUN
ijtc-1665	235	5	pay	pay	VERB
ijtc-1665	235	6	more	more	ADJ
ijtc-1665	235	7	taxes	taxis	NOUN
ijtc-1665	235	8	?	?	PUNCT
ijtc-1665	236	1	the	the	DET
ijtc-1665	236	2	accounting	accounting	NOUN
ijtc-1665	236	3	review	review	NOUN
ijtc-1665	236	4	,	,	PUNCT
ijtc-1665	236	5	91(1	91(1	NUM
ijtc-1665	236	6	)	)	PUNCT
ijtc-1665	236	7	,	,	PUNCT
ijtc-1665	236	8	47–68	47–68	NUM
ijtc-1665	236	9	.	.	PUNCT
ijtc-1665	237	1	https://www.jstor.org/stable/43867007	https://www.jstor.org/stable/43867007	PROPN
ijtc-1665	237	2	de	de	X
ijtc-1665	237	3	andrade	andrade	PROPN
ijtc-1665	237	4	,	,	PUNCT
ijtc-1665	237	5	m.e	m.e	PROPN
ijtc-1665	237	6	.	.	PROPN
ijtc-1665	237	7	,	,	PUNCT
ijtc-1665	237	8	rodrigues	rodrigues	PROPN
ijtc-1665	237	9	,	,	PUNCT
ijtc-1665	237	10	l.l	l.l	PROPN
ijtc-1665	237	11	.	.	PROPN
ijtc-1665	237	12	&	&	CCONJ
ijtc-1665	237	13	cosenza	cosenza	PROPN
ijtc-1665	237	14	,	,	PUNCT
ijtc-1665	237	15	j.p	j.p	PROPN
ijtc-1665	237	16	.	.	PROPN
ijtc-1665	237	17	(	(	PUNCT
ijtc-1665	237	18	2020	2020	NUM
ijtc-1665	237	19	)	)	PUNCT
ijtc-1665	237	20	.	.	PUNCT
ijtc-1665	238	1	corporate	corporate	ADJ
ijtc-1665	238	2	behaviour	behaviour	NOUN
ijtc-1665	238	3	:	:	PUNCT
ijtc-1665	238	4	an	an	DET
ijtc-1665	238	5	exploratory	exploratory	ADJ
ijtc-1665	238	6	study	study	NOUN
ijtc-1665	238	7	of	of	ADP
ijtc-1665	238	8	the	the	DET
ijtc-1665	238	9	brazilian	brazilian	ADJ
ijtc-1665	238	10	tax	tax	NOUN
ijtc-1665	238	11	management	management	NOUN
ijtc-1665	238	12	from	from	ADP
ijtc-1665	238	13	a	a	DET
ijtc-1665	238	14	corporate	corporate	ADJ
ijtc-1665	238	15	social	social	ADJ
ijtc-1665	238	16	responsibility	responsibility	NOUN
ijtc-1665	238	17	perspective	perspective	NOUN
ijtc-1665	238	18	.	.	PUNCT
ijtc-1665	239	1	sustainability	sustainability	NOUN
ijtc-1665	239	2	,	,	PUNCT
ijtc-1665	239	3	12	12	NUM
ijtc-1665	239	4	(	(	PUNCT
ijtc-1665	239	5	1	1	NUM
ijtc-1665	239	6	)	)	PUNCT
ijtc-1665	239	7	,	,	PUNCT
ijtc-1665	239	8	4404	4404	NUM
ijtc-1665	239	9	.	.	PUNCT
ijtc-1665	240	1	https://doi.org/10.3390/su12114404	https://doi.org/10.3390/su12114404	X
ijtc-1665	240	2	de	de	ADP
ijtc-1665	240	3	melo	melo	PROPN
ijtc-1665	240	4	,	,	PUNCT
ijtc-1665	240	5	larissa	larissa	PROPN
ijtc-1665	240	6	queiroz	queiroz	PROPN
ijtc-1665	240	7	,	,	PUNCT
ijtc-1665	240	8	gabriela	gabriela	PROPN
ijtc-1665	240	9	silva	silva	PROPN
ijtc-1665	240	10	de	de	PROPN
ijtc-1665	240	11	castro	castro	PROPN
ijtc-1665	240	12	moraes	moraes	PROPN
ijtc-1665	240	13	,	,	PUNCT
ijtc-1665	240	14	rafael	rafael	PROPN
ijtc-1665	240	15	morais	morais	PROPN
ijtc-1665	240	16	de	de	PROPN
ijtc-1665	240	17	souza	souza	PROPN
ijtc-1665	240	18	,	,	PUNCT
ijtc-1665	240	19	and	and	CCONJ
ijtc-1665	240	20	eduardo	eduardo	PROPN
ijtc-1665	240	21	mendes	mendes	PROPN
ijtc-1665	240	22	nascimento	nascimento	PROPN
ijtc-1665	240	23	.	.	PROPN
ijtc-1665	240	24	2020	2020	NUM
ijtc-1665	240	25	.	.	PUNCT
ijtc-1665	241	1	a	a	DET
ijtc-1665	241	2	responsabilidade	responsabilidade	ADJ
ijtc-1665	241	3	social	social	ADJ
ijtc-1665	241	4	corporativa	corporativa	NOUN
ijtc-1665	241	5	afeta	afeta	VERB
ijtc-1665	241	6	a	a	DET
ijtc-1665	241	7	agressividade	agressividade	ADJ
ijtc-1665	241	8	fiscal	fiscal	ADJ
ijtc-1665	241	9	das	das	PROPN
ijtc-1665	241	10	firmas	firmas	X
ijtc-1665	241	11	?	?	PUNCT
ijtc-1665	242	1	evidências	evidência	NOUN
ijtc-1665	242	2	do	do	AUX
ijtc-1665	242	3	mercado	mercado	VERB
ijtc-1665	242	4	acionário	acionário	PROPN
ijtc-1665	242	5	brasileiro	brasileiro	PROPN
ijtc-1665	242	6	.	.	PUNCT
ijtc-1665	243	1	revista	revista	PROPN
ijtc-1665	243	2	catarinense	catarinense	PROPN
ijtc-1665	243	3	da	da	PROPN
ijtc-1665	243	4	ciência	ciência	PROPN
ijtc-1665	243	5	contábil	contábil	PROPN
ijtc-1665	243	6	19	19	NUM
ijtc-1665	243	7	:	:	PUNCT
ijtc-1665	243	8	e3019	e3019	NOUN
ijtc-1665	243	9	.	.	NOUN
ijtc-1665	244	1	10.16930/2237	10.16930/2237	NUM
ijtc-1665	244	2	-	-	SYM
ijtc-1665	244	3	766220203019	766220203019	NUM
ijtc-1665	244	4	doyle	doyle	NOUN
ijtc-1665	244	5	,	,	PUNCT
ijtc-1665	244	6	e.	e.	PROPN
ijtc-1665	244	7	,	,	PUNCT
ijtc-1665	244	8	jane	jane	PROPN
ijtc-1665	244	9	,	,	PUNCT
ijtc-1665	244	10	f.	f.	PROPN
ijtc-1665	244	11	&	&	CCONJ
ijtc-1665	244	12	barbara	barbara	PROPN
ijtc-1665	244	13	,	,	PUNCT
ijtc-1665	244	14	s.	s.	PROPN
ijtc-1665	244	15	(	(	PUNCT
ijtc-1665	244	16	2022	2022	NUM
ijtc-1665	244	17	)	)	PUNCT
ijtc-1665	244	18	.	.	PUNCT
ijtc-1665	245	1	ethical	ethical	ADJ
ijtc-1665	245	2	reasoning	reasoning	NOUN
ijtc-1665	245	3	in	in	ADP
ijtc-1665	245	4	tax	tax	NOUN
ijtc-1665	245	5	practice	practice	NOUN
ijtc-1665	245	6	:	:	PUNCT
ijtc-1665	246	1	law	law	NOUN
ijtc-1665	246	2	or	or	CCONJ
ijtc-1665	246	3	is	be	AUX
ijtc-1665	246	4	there	there	PRON
ijtc-1665	246	5	more	more	ADJ
ijtc-1665	246	6	?	?	PUNCT
ijtc-1665	247	1	journal	journal	NOUN
ijtc-1665	247	2	of	of	ADP
ijtc-1665	247	3	international	international	ADJ
ijtc-1665	247	4	accounting	accounting	NOUN
ijtc-1665	247	5	,	,	PUNCT
ijtc-1665	247	6	auditing	auditing	NOUN
ijtc-1665	247	7	and	and	CCONJ
ijtc-1665	247	8	taxation	taxation	NOUN
ijtc-1665	247	9	48	48	NUM
ijtc-1665	247	10	:	:	SYM
ijtc-1665	247	11	100483	100483	NUM
ijtc-1665	247	12	.	.	PUNCT
ijtc-1665	248	1	https://doi.org/10.1016/j.intaccaudtax.2022.100483	https://doi.org/10.1016/j.intaccaudtax.2022.100483	PROPN
ijtc-1665	248	2	gribnau	gribnau	PROPN
ijtc-1665	248	3	,	,	PUNCT
ijtc-1665	248	4	h.	h.	PROPN
ijtc-1665	248	5	(	(	PUNCT
ijtc-1665	248	6	2015	2015	NUM
ijtc-1665	248	7	)	)	PUNCT
ijtc-1665	248	8	.	.	PUNCT
ijtc-1665	249	1	corporate	corporate	ADJ
ijtc-1665	249	2	social	social	ADJ
ijtc-1665	249	3	responsibility	responsibility	NOUN
ijtc-1665	249	4	and	and	CCONJ
ijtc-1665	249	5	tax	tax	NOUN
ijtc-1665	249	6	planning	planning	NOUN
ijtc-1665	249	7	.	.	PUNCT
ijtc-1665	250	1	not	not	PART
ijtc-1665	250	2	by	by	ADP
ijtc-1665	250	3	rules	rule	NOUN
ijtc-1665	250	4	alone	alone	ADV
ijtc-1665	250	5	.	.	PUNCT
ijtc-1665	251	1	social	social	ADJ
ijtc-1665	251	2	and	and	CCONJ
ijtc-1665	251	3	legal	legal	ADJ
ijtc-1665	251	4	studies	study	NOUN
ijtc-1665	251	5	.	.	PUNCT
ijtc-1665	252	1	24	24	NUM
ijtc-1665	252	2	,	,	PUNCT
ijtc-1665	252	3	225	225	NUM
ijtc-1665	252	4	-	-	SYM
ijtc-1665	252	5	250	250	NUM
ijtc-1665	252	6	.	.	PUNCT
ijtc-1665	253	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2610090	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2610090	PROPN
ijtc-1665	253	2	gribnau	gribnau	PROPN
ijtc-1665	253	3	,	,	PUNCT
ijtc-1665	253	4	h.	h.	PROPN
ijtc-1665	253	5	j.	j.	PROPN
ijtc-1665	253	6	&	&	CCONJ
ijtc-1665	253	7	jallai	jallai	PROPN
ijtc-1665	253	8	,	,	PUNCT
ijtc-1665	253	9	a.	a.	NOUN
ijtc-1665	253	10	(	(	PUNCT
ijtc-1665	253	11	2017	2017	NUM
ijtc-1665	253	12	)	)	PUNCT
ijtc-1665	253	13	.	.	PUNCT
ijtc-1665	254	1	good	good	ADJ
ijtc-1665	254	2	tax	tax	NOUN
ijtc-1665	254	3	governance	governance	NOUN
ijtc-1665	254	4	:	:	PUNCT
ijtc-1665	254	5	a	a	DET
ijtc-1665	254	6	matter	matter	NOUN
ijtc-1665	254	7	of	of	ADP
ijtc-1665	254	8	moral	moral	ADJ
ijtc-1665	254	9	responsibility	responsibility	NOUN
ijtc-1665	254	10	and	and	CCONJ
ijtc-1665	254	11	transparency	transparency	NOUN
ijtc-1665	254	12	.	.	PUNCT
ijtc-1665	255	1	nordic	nordic	ADJ
ijtc-1665	255	2	tax	tax	PROPN
ijtc-1665	255	3	journal	journal	PROPN
ijtc-1665	255	4	.	.	PUNCT
ijtc-1665	255	5	1(1	1(1	NUM
ijtc-1665	255	6	)	)	PUNCT
ijtc-1665	255	7	,	,	PUNCT
ijtc-1665	255	8	70	70	NUM
ijtc-1665	255	9	-	-	SYM
ijtc-1665	255	10	88	88	NUM
ijtc-1665	255	11	.	.	PUNCT
ijtc-1665	256	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	PROPN
ijtc-1665	256	2	hardeck	hardeck	PROPN
ijtc-1665	256	3	,	,	PUNCT
ijtc-1665	256	4	i.	i.	PROPN
ijtc-1665	256	5	,	,	PUNCT
ijtc-1665	256	6	harden	harden	PROPN
ijtc-1665	256	7	,	,	PUNCT
ijtc-1665	256	8	j.w	j.w	PROPN
ijtc-1665	256	9	.	.	PROPN
ijtc-1665	256	10	&	&	CCONJ
ijtc-1665	256	11	upton	upton	PROPN
ijtc-1665	256	12	,	,	PUNCT
ijtc-1665	256	13	d.r	d.r	PROPN
ijtc-1665	256	14	.	.	PROPN
ijtc-1665	256	15	(	(	PUNCT
ijtc-1665	256	16	2021	2021	NUM
ijtc-1665	256	17	)	)	PUNCT
ijtc-1665	256	18	.	.	PUNCT
ijtc-1665	257	1	consumer	consumer	NOUN
ijtc-1665	257	2	reactions	reaction	NOUN
ijtc-1665	257	3	to	to	PART
ijtc-1665	257	4	tax	tax	NOUN
ijtc-1665	257	5	avoidance	avoidance	NOUN
ijtc-1665	257	6	:	:	PUNCT
ijtc-1665	257	7	evidence	evidence	NOUN
ijtc-1665	257	8	from	from	ADP
ijtc-1665	257	9	the	the	DET
ijtc-1665	257	10	united	united	PROPN
ijtc-1665	257	11	states	states	PROPN
ijtc-1665	257	12	and	and	CCONJ
ijtc-1665	257	13	germany	germany	PROPN
ijtc-1665	257	14	.	.	PUNCT
ijtc-1665	258	1	journal	journal	PROPN
ijtc-1665	258	2	of	of	ADP
ijtc-1665	258	3	business	business	NOUN
ijtc-1665	258	4	ethics	ethic	NOUN
ijtc-1665	258	5	.	.	PUNCT
ijtc-1665	259	1	170	170	NUM
ijtc-1665	259	2	(	(	PUNCT
ijtc-1665	259	3	1	1	NUM
ijtc-1665	259	4	):	):	PUNCT
ijtc-1665	259	5	7596	7596	NUM
ijtc-1665	259	6	.	.	PUNCT
ijtc-1665	260	1	https://doi.org/10.1007/s10551-019-04292-8	https://doi.org/10.1007/s10551-019-04292-8	NUM
ijtc-1665	260	2	hillenbrand	hillenbrand	NOUN
ijtc-1665	260	3	,	,	PUNCT
ijtc-1665	260	4	c.	c.	NOUN
ijtc-1665	260	5	money	money	PROPN
ijtc-1665	260	6	,	,	PUNCT
ijtc-1665	260	7	k.	k.	PROPN
ijtc-1665	260	8	,	,	PUNCT
ijtc-1665	260	9	brooks	brooks	PROPN
ijtc-1665	260	10	,	,	PUNCT
ijtc-1665	260	11	c.	c.	PROPN
ijtc-1665	260	12	and	and	CCONJ
ijtc-1665	260	13	tovstiga	tovstiga	PROPN
ijtc-1665	260	14	,	,	PUNCT
ijtc-1665	260	15	n.	n.	NOUN
ijtc-1665	260	16	(	(	PUNCT
ijtc-1665	260	17	2019	2019	NUM
ijtc-1665	260	18	)	)	PUNCT
ijtc-1665	260	19	.	.	PUNCT
ijtc-1665	261	1	corporate	corporate	ADJ
ijtc-1665	261	2	tax	tax	NOUN
ijtc-1665	261	3	:	:	PUNCT
ijtc-1665	261	4	what	what	PRON
ijtc-1665	261	5	do	do	AUX
ijtc-1665	261	6	stakeholders	stakeholder	NOUN
ijtc-1665	261	7	expect	expect	VERB
ijtc-1665	261	8	?	?	PUNCT
ijtc-1665	262	1	journal	journal	PROPN
ijtc-1665	262	2	of	of	ADP
ijtc-1665	262	3	business	business	NOUN
ijtc-1665	262	4	ethics	ethic	NOUN
ijtc-1665	262	5	,	,	PUNCT
ijtc-1665	262	6	158(2	158(2	NUM
ijtc-1665	262	7	)	)	PUNCT
ijtc-1665	262	8	,	,	PUNCT
ijtc-1665	262	9	403	403	NUM
ijtc-1665	262	10	-	-	SYM
ijtc-1665	262	11	426	426	NUM
ijtc-1665	262	12	.	.	PUNCT
ijtc-1665	263	1	https://doi.org/10.1007/s10551-017-3700-6	https://doi.org/10.1007/s10551-017-3700-6	PROPN
ijtc-1665	263	2	hoang	hoang	PROPN
ijtc-1665	263	3	,	,	PUNCT
ijtc-1665	263	4	t.	t.	PROPN
ijtc-1665	263	5	(	(	PUNCT
ijtc-1665	263	6	2018	2018	NUM
ijtc-1665	263	7	)	)	PUNCT
ijtc-1665	263	8	.	.	PUNCT
ijtc-1665	264	1	the	the	DET
ijtc-1665	264	2	role	role	NOUN
ijtc-1665	264	3	of	of	ADP
ijtc-1665	264	4	the	the	DET
ijtc-1665	264	5	integrated	integrated	ADJ
ijtc-1665	264	6	reporting	reporting	NOUN
ijtc-1665	264	7	in	in	ADP
ijtc-1665	264	8	raising	raise	VERB
ijtc-1665	264	9	awareness	awareness	NOUN
ijtc-1665	264	10	of	of	ADP
ijtc-1665	264	11	environmental	environmental	ADJ
ijtc-1665	264	12	,	,	PUNCT
ijtc-1665	264	13	social	social	ADJ
ijtc-1665	264	14	and	and	CCONJ
ijtc-1665	264	15	corporate	corporate	ADJ
ijtc-1665	264	16	governance	governance	NOUN
ijtc-1665	264	17	(	(	PUNCT
ijtc-1665	264	18	esg	esg	NOUN
ijtc-1665	264	19	)	)	PUNCT
ijtc-1665	264	20	performance	performance	NOUN
ijtc-1665	264	21	.	.	PUNCT
ijtc-1665	264	22	,	,	PUNCT
ijtc-1665	264	23	stakeholders	stakeholder	NOUN
ijtc-1665	264	24	,	,	PUNCT
ijtc-1665	264	25	governance	governance	NOUN
ijtc-1665	264	26	and	and	CCONJ
ijtc-1665	264	27	responsibility	responsibility	NOUN
ijtc-1665	264	28	(	(	PUNCT
ijtc-1665	264	29	developments	development	NOUN
ijtc-1665	264	30	in	in	ADP
ijtc-1665	264	31	corporate	corporate	ADJ
ijtc-1665	264	32	governance	governance	NOUN
ijtc-1665	264	33	and	and	CCONJ
ijtc-1665	264	34	responsibility	responsibility	NOUN
ijtc-1665	264	35	)	)	PUNCT
ijtc-1665	264	36	.	.	PUNCT
ijtc-1665	265	1	leeds	leed	NOUN
ijtc-1665	265	2	:	:	PUNCT
ijtc-1665	265	3	emerald	emerald	PROPN
ijtc-1665	265	4	publishing	publishing	PROPN
ijtc-1665	265	5	limited	limit	VERB
ijtc-1665	265	6	,	,	PUNCT
ijtc-1665	265	7	14	14	NUM
ijtc-1665	265	8	,	,	PUNCT
ijtc-1665	265	9	47–69	47–69	NUM
ijtc-1665	265	10	.	.	PUNCT
ijtc-1665	266	1	https://doi.org/10.1108/s2043052320180000014003	https://doi.org/10.1108/s2043052320180000014003	PROPN
ijtc-1665	266	2	ibrahim	ibrahim	PROPN
ijtc-1665	266	3	,	,	PUNCT
ijtc-1665	266	4	m.	m.	PROPN
ijtc-1665	266	5	&	&	CCONJ
ijtc-1665	266	6	hamid	hamid	PROPN
ijtc-1665	266	7	,	,	PUNCT
ijtc-1665	266	8	k.	k.	PROPN
ijtc-1665	266	9	t.	t.	PROPN
ijtc-1665	266	10	(	(	PUNCT
ijtc-1665	266	11	2019	2019	NUM
ijtc-1665	266	12	)	)	PUNCT
ijtc-1665	266	13	.	.	PUNCT
ijtc-1665	267	1	corporate	corporate	ADJ
ijtc-1665	267	2	social	social	ADJ
ijtc-1665	267	3	responsibility	responsibility	NOUN
ijtc-1665	267	4	and	and	CCONJ
ijtc-1665	267	5	financial	financial	ADJ
ijtc-1665	267	6	performance	performance	NOUN
ijtc-1665	267	7	of	of	ADP
ijtc-1665	267	8	listed	list	VERB
ijtc-1665	267	9	non	non	ADJ
ijtc-1665	267	10	-	-	ADJ
ijtc-1665	267	11	financial	financial	ADJ
ijtc-1665	267	12	services	service	NOUN
ijtc-1665	267	13	companies	company	NOUN
ijtc-1665	267	14	in	in	ADP
ijtc-1665	267	15	nigeria	nigeria	PROPN
ijtc-1665	267	16	.	.	PUNCT
ijtc-1665	268	1	american	american	PROPN
ijtc-1665	268	2	journal	journal	PROPN
ijtc-1665	268	3	of	of	ADP
ijtc-1665	268	4	business	business	NOUN
ijtc-1665	268	5	and	and	CCONJ
ijtc-1665	268	6	society	society	NOUN
ijtc-1665	268	7	,	,	PUNCT
ijtc-1665	268	8	4	4	NUM
ijtc-1665	268	9	(	(	PUNCT
ijtc-1665	268	10	2	2	NUM
ijtc-1665	268	11	)	)	PUNCT
ijtc-1665	268	12	,	,	PUNCT
ijtc-1665	268	13	56	56	NUM
ijtc-1665	268	14	-	-	SYM
ijtc-1665	268	15	71	71	NUM
ijtc-1665	268	16	.	.	PUNCT
ijtc-1665	269	1	https://www.scirp.org/reference/referencespapers?referenceid=3715245	https://www.scirp.org/reference/referencespapers?referenceid=3715245	PROPN
ijtc-1665	269	2	izzo	izzo	PROPN
ijtc-1665	269	3	,	,	PUNCT
ijtc-1665	269	4	m.	m.	NOUN
ijtc-1665	269	5	f	f	PROPN
ijtc-1665	269	6	,	,	PUNCT
ijtc-1665	269	7	ciaburri	ciaburri	NOUN
ijtc-1665	269	8	m	m	PROPN
ijtc-1665	269	9	,	,	PUNCT
ijtc-1665	269	10	and	and	CCONJ
ijtc-1665	269	11	tiscini	tiscini	PROPN
ijtc-1665	269	12	r.	r.	PROPN
ijtc-1665	269	13	(	(	PUNCT
ijtc-1665	269	14	2020	2020	NUM
ijtc-1665	269	15	)	)	PUNCT
ijtc-1665	269	16	.	.	PUNCT
ijtc-1665	270	1	the	the	DET
ijtc-1665	270	2	challenge	challenge	NOUN
ijtc-1665	270	3	of	of	ADP
ijtc-1665	270	4	sustainable	sustainable	ADJ
ijtc-1665	270	5	development	development	NOUN
ijtc-1665	270	6	goal	goal	NOUN
ijtc-1665	270	7	reporting	report	VERB
ijtc-1665	270	8	:	:	PUNCT
ijtc-1665	270	9	the	the	DET
ijtc-1665	270	10	first	first	ADJ
ijtc-1665	270	11	evidence	evidence	NOUN
ijtc-1665	270	12	from	from	ADP
ijtc-1665	270	13	italian	italian	ADJ
ijtc-1665	270	14	listed	list	VERB
ijtc-1665	270	15	companies	company	NOUN
ijtc-1665	270	16	.	.	PUNCT
ijtc-1665	271	1	sustainability	sustainability	NOUN
ijtc-1665	271	2	.	.	PUNCT
ijtc-1665	272	1	12(1),1	12(1),1	NUM
ijtc-1665	272	2	-	-	SYM
ijtc-1665	272	3	18	18	NUM
ijtc-1665	272	4	.	.	PUNCT
ijtc-1665	272	5	https://doi.org/10.3390/su12083494	https://doi.org/10.3390/su12083494	X
ijtc-1665	272	6	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	ADV
ijtc-1665	272	7	https://www.jstor.org/stable/43867007	https://www.jstor.org/stable/43867007	ADJ
ijtc-1665	272	8	https://doi.org/10.3390/su12114404	https://doi.org/10.3390/su12114404	NOUN
ijtc-1665	272	9	http://dx.doi.org/10.16930/2237-766220203019	http://dx.doi.org/10.16930/2237-766220203019	NUM
ijtc-1665	272	10	https://doi.org/10.1016/j.intaccaudtax.2022.100483	https://doi.org/10.1016/j.intaccaudtax.2022.100483	PROPN
ijtc-1665	272	11	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2610090	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2610090	PROPN
ijtc-1665	272	12	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3021914	PROPN
ijtc-1665	272	13	https://psycnet.apa.org/doi/10.1007/s10551-019-04292-8	https://psycnet.apa.org/doi/10.1007/s10551-019-04292-8	NOUN
ijtc-1665	272	14	https://doi.org/10.1007/s10551-017-3700-6	https://doi.org/10.1007/s10551-017-3700-6	PROPN
ijtc-1665	272	15	https://doi.org/10.1108/s2043-052320180000014003	https://doi.org/10.1108/s2043-052320180000014003	PROPN
ijtc-1665	272	16	https://doi.org/10.1108/s2043-052320180000014003	https://doi.org/10.1108/s2043-052320180000014003	PROPN
ijtc-1665	273	1	https://www.scirp.org/reference/referencespapers?referenceid=3715245	https://www.scirp.org/reference/referencespapers?referenceid=3715245	NOUN
ijtc-1665	273	2	https://doi.org/10.3390/su12083494	https://doi.org/10.3390/su12083494	NOUN
ijtc-1665	273	3	impact	impact	NOUN
ijtc-1665	273	4	of	of	ADP
ijtc-1665	273	5	social	social	ADJ
ijtc-1665	273	6	responsibility	responsibility	NOUN
ijtc-1665	273	7	on	on	ADP
ijtc-1665	273	8	income	income	NOUN
ijtc-1665	273	9	tax	tax	NOUN
ijtc-1665	273	10	:	:	PUNCT
ijtc-1665	273	11	empirical	empirical	ADJ
ijtc-1665	273	12	evidence	evidence	NOUN
ijtc-1665	273	13	from	from	ADP
ijtc-1665	273	14	nigeria	nigeria	PROPN
ijtc-1665	273	15	oyasor	oyasor	PROPN
ijtc-1665	273	16	12	12	NUM
ijtc-1665	273	17	|	|	ADV
ijtc-1665	273	18	ilomata	ilomata	PROPN
ijtc-1665	273	19	international	international	ADJ
ijtc-1665	273	20	journal	journal	NOUN
ijtc-1665	273	21	of	of	ADP
ijtc-1665	273	22	tax	tax	PROPN
ijtc-1665	273	23	&	&	CCONJ
ijtc-1665	273	24	accounting	accounting	PROPN
ijtc-1665	273	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	273	26	jones	jones	PROPN
ijtc-1665	273	27	,	,	PUNCT
ijtc-1665	273	28	s.	s.	PROPN
ijtc-1665	273	29	,	,	PUNCT
ijtc-1665	273	30	max	max	PROPN
ijtc-1665	273	31	,	,	PUNCT
ijtc-1665	273	32	b.	b.	PROPN
ijtc-1665	273	33	&	&	CCONJ
ijtc-1665	273	34	ben	ben	PROPN
ijtc-1665	273	35	,	,	PUNCT
ijtc-1665	273	36	f.j	f.j	PROPN
ijtc-1665	273	37	.	.	PROPN
ijtc-1665	273	38	(	(	PUNCT
ijtc-1665	273	39	2016	2016	NUM
ijtc-1665	273	40	)	)	PUNCT
ijtc-1665	273	41	.	.	PUNCT
ijtc-1665	274	1	the	the	DET
ijtc-1665	274	2	relationship	relationship	NOUN
ijtc-1665	274	3	between	between	ADP
ijtc-1665	274	4	csr	csr	NOUN
ijtc-1665	274	5	and	and	CCONJ
ijtc-1665	274	6	tax	tax	NOUN
ijtc-1665	274	7	avoidance	avoidance	NOUN
ijtc-1665	274	8	:	:	PUNCT
ijtc-1665	274	9	an	an	DET
ijtc-1665	274	10	international	international	ADJ
ijtc-1665	274	11	perspective	perspective	NOUN
ijtc-1665	274	12	.	.	PUNCT
ijtc-1665	275	1	australian	australian	ADJ
ijtc-1665	275	2	tax	tax	NOUN
ijtc-1665	275	3	forum	forum	NOUN
ijtc-1665	275	4	32	32	NUM
ijtc-1665	275	5	:	:	PUNCT
ijtc-1665	275	6	95–128	95–128	NUM
ijtc-1665	275	7	.	.	PUNCT
ijtc-1665	276	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2954291	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2954291	PROPN
ijtc-1665	276	2	kiabel	kiabel	PROPN
ijtc-1665	276	3	b.	b.	PROPN
ijtc-1665	276	4	d.	d.	PROPN
ijtc-1665	276	5	&	&	CCONJ
ijtc-1665	276	6	nangih	nangih	PROPN
ijtc-1665	276	7	,	,	PUNCT
ijtc-1665	276	8	e.	e.	PROPN
ijtc-1665	276	9	(	(	PUNCT
ijtc-1665	276	10	2018	2018	NUM
ijtc-1665	276	11	)	)	PUNCT
ijtc-1665	276	12	.	.	PUNCT
ijtc-1665	277	1	influence	influence	NOUN
ijtc-1665	277	2	of	of	ADP
ijtc-1665	277	3	peace	peace	NOUN
ijtc-1665	277	4	and	and	CCONJ
ijtc-1665	277	5	effective	effective	ADJ
ijtc-1665	277	6	community	community	NOUN
ijtc-1665	277	7	policing	policing	NOUN
ijtc-1665	277	8	on	on	ADP
ijtc-1665	277	9	the	the	DET
ijtc-1665	277	10	performance	performance	NOUN
ijtc-1665	277	11	of	of	ADP
ijtc-1665	277	12	oil	oil	NOUN
ijtc-1665	277	13	and	and	CCONJ
ijtc-1665	277	14	gas	gas	NOUN
ijtc-1665	277	15	companies	company	NOUN
ijtc-1665	277	16	in	in	ADP
ijtc-1665	277	17	nigeria	nigeria	PROPN
ijtc-1665	277	18	.	.	PUNCT
ijtc-1665	278	1	journal	journal	PROPN
ijtc-1665	278	2	of	of	ADP
ijtc-1665	278	3	accounting	accounting	NOUN
ijtc-1665	278	4	and	and	CCONJ
ijtc-1665	278	5	financial	financial	ADJ
ijtc-1665	278	6	management;4	management;4	PROPN
ijtc-1665	278	7	(	(	PUNCT
ijtc-1665	278	8	8)	8)	NUM
ijtc-1665	278	9	,	,	PUNCT
ijtc-1665	278	10	20	20	NUM
ijtc-1665	278	11	-	-	SYM
ijtc-1665	278	12	31	31	NUM
ijtc-1665	278	13	.	.	PUNCT
ijtc-1665	279	1	https://www.researchgate.net/publication/343627317	https://www.researchgate.net/publication/343627317	PROPN
ijtc-1665	279	2	kim	kim	PROPN
ijtc-1665	279	3	,	,	PUNCT
ijtc-1665	279	4	c.	c.	PROPN
ijtc-1665	279	5	f.	f.	PROPN
ijtc-1665	279	6	&	&	CCONJ
ijtc-1665	279	7	zhang	zhang	PROPN
ijtc-1665	279	8	,	,	PUNCT
ijtc-1665	279	9	l.	l.	PROPN
ijtc-1665	279	10	(	(	PUNCT
ijtc-1665	279	11	2016	2016	NUM
ijtc-1665	279	12	)	)	PUNCT
ijtc-1665	279	13	.	.	PUNCT
ijtc-1665	280	1	corporate	corporate	ADJ
ijtc-1665	280	2	political	political	ADJ
ijtc-1665	280	3	connections	connection	NOUN
ijtc-1665	280	4	and	and	CCONJ
ijtc-1665	280	5	tax	tax	NOUN
ijtc-1665	280	6	aggressiveness	aggressiveness	NOUN
ijtc-1665	280	7	.	.	PUNCT
ijtc-1665	281	1	contemporary	contemporary	ADJ
ijtc-1665	281	2	accounting	accounting	NOUN
ijtc-1665	281	3	resources	resource	NOUN
ijtc-1665	281	4	,	,	PUNCT
ijtc-1665	281	5	33(1	33(1	NUM
ijtc-1665	281	6	)	)	PUNCT
ijtc-1665	281	7	,	,	PUNCT
ijtc-1665	281	8	78	78	NUM
ijtc-1665	281	9	-	-	SYM
ijtc-1665	281	10	114	114	NUM
ijtc-1665	281	11	.	.	PUNCT
ijtc-1665	282	1	https://doi.org/10.1111/1911-3846.12150	https://doi.org/10.1111/1911-3846.12150	PROPN
ijtc-1665	282	2	kovermann	kovermann	PROPN
ijtc-1665	282	3	,	,	PUNCT
ijtc-1665	282	4	j.	j.	PROPN
ijtc-1665	282	5	&	&	CCONJ
ijtc-1665	282	6	patrick	patrick	PROPN
ijtc-1665	282	7	,	,	PUNCT
ijtc-1665	282	8	v.	v.	PROPN
ijtc-1665	282	9	(	(	PUNCT
ijtc-1665	282	10	2019	2019	NUM
ijtc-1665	282	11	)	)	PUNCT
ijtc-1665	282	12	.	.	PUNCT
ijtc-1665	283	1	the	the	DET
ijtc-1665	283	2	impact	impact	NOUN
ijtc-1665	283	3	of	of	ADP
ijtc-1665	283	4	corporate	corporate	ADJ
ijtc-1665	283	5	governance	governance	NOUN
ijtc-1665	283	6	on	on	ADP
ijtc-1665	283	7	corporate	corporate	ADJ
ijtc-1665	283	8	tax	tax	NOUN
ijtc-1665	283	9	avoidance	avoidance	NOUN
ijtc-1665	283	10	-	-	PUNCT
ijtc-1665	283	11	a	a	DET
ijtc-1665	283	12	literature	literature	NOUN
ijtc-1665	283	13	review	review	NOUN
ijtc-1665	283	14	.	.	PUNCT
ijtc-1665	284	1	journal	journal	PROPN
ijtc-1665	284	2	of	of	ADP
ijtc-1665	284	3	international	international	ADJ
ijtc-1665	284	4	accounting	accounting	NOUN
ijtc-1665	284	5	,	,	PUNCT
ijtc-1665	284	6	auditing	auditing	NOUN
ijtc-1665	284	7	and	and	CCONJ
ijtc-1665	284	8	taxation	taxation	NOUN
ijtc-1665	284	9	36	36	NUM
ijtc-1665	284	10	:	:	SYM
ijtc-1665	284	11	100270	100270	NUM
ijtc-1665	284	12	.	.	PUNCT
ijtc-1665	285	1	https://doi.org/10.1016/j.intaccaudtax.2019.100270	https://doi.org/10.1016/j.intaccaudtax.2019.100270	NOUN
ijtc-1665	285	2	lanis	lanis	PROPN
ijtc-1665	285	3	,	,	PUNCT
ijtc-1665	285	4	r.	r.	PROPN
ijtc-1665	285	5	&	&	CCONJ
ijtc-1665	285	6	richardson	richardson	PROPN
ijtc-1665	285	7	,	,	PUNCT
ijtc-1665	285	8	g.	g.	PROPN
ijtc-1665	285	9	(	(	PUNCT
ijtc-1665	285	10	2012	2012	NUM
ijtc-1665	285	11	)	)	PUNCT
ijtc-1665	285	12	.	.	PUNCT
ijtc-1665	286	1	corporate	corporate	ADJ
ijtc-1665	286	2	social	social	ADJ
ijtc-1665	286	3	responsibility	responsibility	NOUN
ijtc-1665	286	4	and	and	CCONJ
ijtc-1665	286	5	tax	tax	NOUN
ijtc-1665	286	6	aggressiveness	aggressiveness	NOUN
ijtc-1665	286	7	:	:	PUNCT
ijtc-1665	286	8	an	an	DET
ijtc-1665	286	9	empirical	empirical	ADJ
ijtc-1665	286	10	analysis	analysis	NOUN
ijtc-1665	286	11	.	.	PUNCT
ijtc-1665	287	1	journal	journal	NOUN
ijtc-1665	287	2	of	of	ADP
ijtc-1665	287	3	accounting	accounting	PROPN
ijtc-1665	287	4	&	&	CCONJ
ijtc-1665	287	5	public	public	ADJ
ijtc-1665	287	6	policy	policy	NOUN
ijtc-1665	287	7	,	,	PUNCT
ijtc-1665	287	8	31(1	31(1	NUM
ijtc-1665	287	9	)	)	PUNCT
ijtc-1665	287	10	,	,	PUNCT
ijtc-1665	287	11	86	86	NUM
ijtc-1665	287	12	-	-	SYM
ijtc-1665	287	13	108	108	NUM
ijtc-1665	287	14	.	.	PUNCT
ijtc-1665	288	1	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	ADJ
ijtc-1665	288	2	lyu	lyu	NOUN
ijtc-1665	288	3	,	,	PUNCT
ijtc-1665	288	4	c.	c.	PROPN
ijtc-1665	288	5	,	,	PUNCT
ijtc-1665	288	6	wang	wang	PROPN
ijtc-1665	288	7	,	,	PUNCT
ijtc-1665	288	8	m	m	PROPN
ijtc-1665	288	9	,	,	PUNCT
ijtc-1665	288	10	zhang	zhang	PROPN
ijtc-1665	288	11	,	,	PUNCT
ijtc-1665	288	12	r.	r.	PROPN
ijtc-1665	288	13	&	&	CCONJ
ijtc-1665	288	14	ng	ng	PROPN
ijtc-1665	288	15	,	,	PUNCT
ijtc-1665	288	16	y.n	y.n	PROPN
ijtc-1665	288	17	(	(	PUNCT
ijtc-1665	288	18	2021	2021	NUM
ijtc-1665	288	19	)	)	PUNCT
ijtc-1665	288	20	.	.	PUNCT
ijtc-1665	289	1	corporate	corporate	ADJ
ijtc-1665	289	2	social	social	ADJ
ijtc-1665	289	3	responsibility	responsibility	NOUN
ijtc-1665	289	4	and	and	CCONJ
ijtc-1665	289	5	financial	financial	ADJ
ijtc-1665	289	6	performance	performance	NOUN
ijtc-1665	289	7	in	in	ADP
ijtc-1665	289	8	hospitality	hospitality	NOUN
ijtc-1665	289	9	industry	industry	NOUN
ijtc-1665	289	10	:	:	PUNCT
ijtc-1665	289	11	a	a	DET
ijtc-1665	289	12	critical	critical	ADJ
ijtc-1665	289	13	review	review	NOUN
ijtc-1665	289	14	.	.	PUNCT
ijtc-1665	290	1	advances	advance	NOUN
ijtc-1665	290	2	in	in	ADP
ijtc-1665	290	3	social	social	ADJ
ijtc-1665	290	4	science	science	NOUN
ijtc-1665	290	5	,	,	PUNCT
ijtc-1665	290	6	education	education	NOUN
ijtc-1665	290	7	and	and	CCONJ
ijtc-1665	290	8	humanities	humanity	NOUN
ijtc-1665	290	9	research	research	NOUN
ijtc-1665	290	10	,	,	PUNCT
ijtc-1665	290	11	598	598	NUM
ijtc-1665	290	12	:	:	SYM
ijtc-1665	290	13	135	135	NUM
ijtc-1665	290	14	-	-	SYM
ijtc-1665	290	15	139	139	NUM
ijtc-1665	290	16	.	.	PUNCT
ijtc-1665	291	1	https://www.atlantispress.com/proceedings/icsshe-21/125964091	https://www.atlantispress.com/proceedings/icsshe-21/125964091	PROPN
ijtc-1665	291	2	marta	marta	PROPN
ijtc-1665	291	3	,	,	PUNCT
ijtc-1665	291	4	a.	a.	PROPN
ijtc-1665	291	5	s.	s.	PROPN
ijtc-1665	291	6	,	,	PUNCT
ijtc-1665	291	7	victor	victor	PROPN
ijtc-1665	291	8	,	,	PUNCT
ijtc-1665	291	9	b.	b.	PROPN
ijtc-1665	291	10	&	&	CCONJ
ijtc-1665	291	11	joaquim	joaquim	PROPN
ijtc-1665	291	12	,	,	PUNCT
ijtc-1665	291	13	m.	m.	PROPN
ijtc-1665	291	14	s.	s.	PROPN
ijtc-1665	291	15	(	(	PUNCT
ijtc-1665	291	16	2019	2019	NUM
ijtc-1665	291	17	)	)	PUNCT
ijtc-1665	291	18	.	.	PUNCT
ijtc-1665	292	1	corporate	corporate	ADJ
ijtc-1665	292	2	social	social	ADJ
ijtc-1665	292	3	responsibility	responsibility	NOUN
ijtc-1665	292	4	and	and	CCONJ
ijtc-1665	292	5	limits	limit	NOUN
ijtc-1665	292	6	for	for	ADP
ijtc-1665	292	7	corporate	corporate	ADJ
ijtc-1665	292	8	tax	tax	NOUN
ijtc-1665	292	9	avoidance	avoidance	NOUN
ijtc-1665	292	10	.	.	PUNCT
ijtc-1665	293	1	in	in	ADP
ijtc-1665	293	2	corporate	corporate	ADJ
ijtc-1665	293	3	governance	governance	NOUN
ijtc-1665	293	4	:	:	PUNCT
ijtc-1665	293	5	search	search	NOUN
ijtc-1665	293	6	for	for	ADP
ijtc-1665	293	7	advanced	advanced	ADJ
ijtc-1665	293	8	practice	practice	NOUN
ijtc-1665	293	9	.	.	PUNCT
ijtc-1665	294	1	boston	boston	PROPN
ijtc-1665	294	2	:	:	PUNCT
ijtc-1665	294	3	virtus	virtus	PROPN
ijtc-1665	294	4	interpress	interpress	PROPN
ijtc-1665	294	5	,	,	PUNCT
ijtc-1665	294	6	p.	p.	NOUN
ijtc-1665	294	7	27	27	NUM
ijtc-1665	294	8	.	.	PUNCT
ijtc-1665	295	1	https://doi.org/10.22495/cpr19a3	https://doi.org/10.22495/cpr19a3	PROPN
ijtc-1665	295	2	martins	martins	PROPN
ijtc-1665	295	3	,	,	PUNCT
ijtc-1665	295	4	r.	r.	PROPN
ijtc-1665	295	5	v.	v.	ADP
ijtc-1665	295	6	eulália	eulália	PROPN
ijtc-1665	295	7	s.	s.	PROPN
ijtc-1665	295	8	,	,	PUNCT
ijtc-1665	295	9	teresa	teresa	PROPN
ijtc-1665	295	10	,	,	PUNCT
ijtc-1665	295	11	e.	e.	PROPN
ijtc-1665	295	12	&	&	CCONJ
ijtc-1665	295	13	ana	ana	PROPN
ijtc-1665	295	14	,	,	PUNCT
ijtc-1665	295	15	m.	m.	NOUN
ijtc-1665	295	16	(	(	PUNCT
ijtc-1665	295	17	2023	2023	NUM
ijtc-1665	295	18	)	)	PUNCT
ijtc-1665	295	19	.	.	PUNCT
ijtc-1665	295	20	is	be	AUX
ijtc-1665	295	21	foreign	foreign	ADJ
ijtc-1665	295	22	direct	direct	ADJ
ijtc-1665	295	23	investment	investment	NOUN
ijtc-1665	295	24	caring	care	VERB
ijtc-1665	295	25	for	for	ADP
ijtc-1665	295	26	sustainability	sustainability	NOUN
ijtc-1665	295	27	?	?	PUNCT
ijtc-1665	296	1	a	a	DET
ijtc-1665	296	2	look	look	NOUN
ijtc-1665	296	3	in	in	ADP
ijtc-1665	296	4	african	african	ADJ
ijtc-1665	296	5	sub	sub	ADJ
ijtc-1665	296	6	-	-	ADJ
ijtc-1665	296	7	saharan	saharan	ADJ
ijtc-1665	296	8	countries	country	NOUN
ijtc-1665	296	9	.	.	PUNCT
ijtc-1665	297	1	sustainability	sustainability	NOUN
ijtc-1665	297	2	accounting	accounting	NOUN
ijtc-1665	297	3	,	,	PUNCT
ijtc-1665	297	4	management	management	NOUN
ijtc-1665	297	5	and	and	CCONJ
ijtc-1665	297	6	policy	policy	NOUN
ijtc-1665	297	7	journal	journal	NOUN
ijtc-1665	297	8	14	14	NUM
ijtc-1665	297	9	:	:	SYM
ijtc-1665	297	10	978–1001	978–1001	NUM
ijtc-1665	297	11	.	.	PUNCT
ijtc-1665	298	1	https://doi.org/10.1108/sampj-01-2022-0046	https://doi.org/10.1108/sampj-01-2022-0046	PROPN
ijtc-1665	298	2	mgbame	mgbame	PROPN
ijtc-1665	298	3	,	,	PUNCT
ijtc-1665	298	4	c.	c.	PROPN
ijtc-1665	298	5	o.	o.	PROPN
ijtc-1665	298	6	,	,	PUNCT
ijtc-1665	298	7	chijoke	chijoke	ADJ
ijtc-1665	298	8	-	-	PUNCT
ijtc-1665	298	9	mgbame	mgbame	NOUN
ijtc-1665	298	10	,	,	PUNCT
ijtc-1665	298	11	m.	m.	NOUN
ijtc-1665	298	12	a.	a.	PROPN
ijtc-1665	298	13	,	,	PUNCT
ijtc-1665	298	14	yekini	yekini	PROPN
ijtc-1665	298	15	,	,	PUNCT
ijtc-1665	298	16	s.	s.	PROPN
ijtc-1665	298	17	&	&	CCONJ
ijtc-1665	298	18	yekini	yekini	PROPN
ijtc-1665	298	19	c.	c.	PROPN
ijtc-1665	298	20	k.	k.	PROPN
ijtc-1665	298	21	(	(	PUNCT
ijtc-1665	298	22	2017	2017	NUM
ijtc-1665	298	23	)	)	PUNCT
ijtc-1665	298	24	.	.	PUNCT
ijtc-1665	299	1	corporate	corporate	ADJ
ijtc-1665	299	2	social	social	ADJ
ijtc-1665	299	3	responsibility	responsibility	NOUN
ijtc-1665	299	4	performance	performance	NOUN
ijtc-1665	299	5	and	and	CCONJ
ijtc-1665	299	6	tax	tax	NOUN
ijtc-1665	299	7	aggressiveness	aggressiveness	NOUN
ijtc-1665	299	8	.	.	PUNCT
ijtc-1665	300	1	journals	journal	NOUN
ijtc-1665	300	2	of	of	ADP
ijtc-1665	300	3	accounting	accounting	NOUN
ijtc-1665	300	4	and	and	CCONJ
ijtc-1665	300	5	taxation	taxation	NOUN
ijtc-1665	300	6	,	,	PUNCT
ijtc-1665	300	7	9(8	9(8	NUM
ijtc-1665	300	8	)	)	PUNCT
ijtc-1665	300	9	,	,	PUNCT
ijtc-1665	300	10	101	101	NUM
ijtc-1665	300	11	-	-	SYM
ijtc-1665	300	12	108	108	NUM
ijtc-1665	300	13	.	.	PUNCT
ijtc-1665	301	1	3547abe66039.pdf	3547abe66039.pdf	NUM
ijtc-1665	301	2	munoz	munoz	PROPN
ijtc-1665	301	3	,	,	PUNCT
ijtc-1665	301	4	e.	e.	PROPN
ijtc-1665	301	5	,	,	PUNCT
ijtc-1665	301	6	zhao	zhao	PROPN
ijtc-1665	301	7	l	l	PROPN
ijtc-1665	301	8	,	,	PUNCT
ijtc-1665	301	9	&	&	CCONJ
ijtc-1665	301	10	yang	yang	PROPN
ijtc-1665	301	11	d.	d.	PROPN
ijtc-1665	301	12	c.	c.	PROPN
ijtc-1665	301	13	(	(	PUNCT
ijtc-1665	301	14	2017	2017	NUM
ijtc-1665	301	15	)	)	PUNCT
ijtc-1665	301	16	.	.	PUNCT
ijtc-1665	302	1	issues	issue	NOUN
ijtc-1665	302	2	in	in	ADP
ijtc-1665	302	3	sustainability	sustainability	NOUN
ijtc-1665	302	4	accounting	accounting	NOUN
ijtc-1665	302	5	reporting	reporting	NOUN
ijtc-1665	302	6	.	.	PUNCT
ijtc-1665	303	1	accounting	accounting	NOUN
ijtc-1665	303	2	and	and	CCONJ
ijtc-1665	303	3	finance	finance	NOUN
ijtc-1665	303	4	research	research	NOUN
ijtc-1665	303	5	.	.	PUNCT
ijtc-1665	304	1	6(3):64	6(3):64	PROPN
ijtc-1665	304	2	-	-	SYM
ijtc-1665	304	3	71	71	NUM
ijtc-1665	304	4	.	.	PUNCT
ijtc-1665	304	5	https://doi.org/10.5430/afr.v6n3p64	https://doi.org/10.5430/afr.v6n3p64	PROPN
ijtc-1665	305	1	nangih	nangih	PROPN
ijtc-1665	305	2	,	,	PUNCT
ijtc-1665	305	3	e.	e.	PROPN
ijtc-1665	305	4	(	(	PUNCT
ijtc-1665	305	5	2017	2017	NUM
ijtc-1665	305	6	)	)	PUNCT
ijtc-1665	305	7	.	.	PUNCT
ijtc-1665	306	1	corporate	corporate	ADJ
ijtc-1665	306	2	social	social	ADJ
ijtc-1665	306	3	responsibility	responsibility	NOUN
ijtc-1665	306	4	investments	investment	NOUN
ijtc-1665	306	5	and	and	CCONJ
ijtc-1665	306	6	profitability	profitability	NOUN
ijtc-1665	306	7	of	of	ADP
ijtc-1665	306	8	quoted	quote	VERB
ijtc-1665	306	9	consumer	consumer	NOUN
ijtc-1665	306	10	goods	good	NOUN
ijtc-1665	306	11	firms	firm	NOUN
ijtc-1665	306	12	in	in	ADP
ijtc-1665	306	13	nigeria	nigeria	PROPN
ijtc-1665	306	14	.	.	PUNCT
ijtc-1665	307	1	proceedings	proceeding	NOUN
ijtc-1665	307	2	of	of	ADP
ijtc-1665	307	3	the	the	DET
ijtc-1665	307	4	7th	7th	ADJ
ijtc-1665	307	5	annual	annual	ADJ
ijtc-1665	307	6	international	international	ADJ
ijtc-1665	307	7	academic	academic	ADJ
ijtc-1665	307	8	conference	conference	NOUN
ijtc-1665	307	9	on	on	ADP
ijtc-1665	307	10	accounting	accounting	NOUN
ijtc-1665	307	11	and	and	CCONJ
ijtc-1665	307	12	finance	finance	VERB
ijtc-1665	307	13	disruptive	disruptive	ADJ
ijtc-1665	307	14	technology	technology	NOUN
ijtc-1665	307	15	:	:	PUNCT
ijtc-1665	307	16	accounting	accounting	NOUN
ijtc-1665	307	17	practices	practice	NOUN
ijtc-1665	307	18	,	,	PUNCT
ijtc-1665	307	19	financial	financial	ADJ
ijtc-1665	307	20	and	and	CCONJ
ijtc-1665	307	21	sustainability	sustainability	NOUN
ijtc-1665	307	22	reporting	reporting	NOUN
ijtc-1665	307	23	.	.	PUNCT
ijtc-1665	308	1	https://icanig.org/documents/40-corporate-social-responsibilityinvestments.pdf	https://icanig.org/documents/40-corporate-social-responsibilityinvestments.pdf	PROPN
ijtc-1665	308	2	nangih	nangih	PROPN
ijtc-1665	308	3	,	,	PUNCT
ijtc-1665	308	4	e.	e.	PROPN
ijtc-1665	308	5	,	,	PUNCT
ijtc-1665	308	6	ofor	ofor	PROPN
ijtc-1665	308	7	,	,	PUNCT
ijtc-1665	308	8	t.	t.	PROPN
ijtc-1665	308	9	n.	n.	PROPN
ijtc-1665	308	10	&	&	CCONJ
ijtc-1665	308	11	onuora	onuora	PROPN
ijtc-1665	308	12	,	,	PUNCT
ijtc-1665	308	13	j.	j.	PROPN
ijtc-1665	308	14	k.	k.	PROPN
ijtc-1665	308	15	j.	j.	PROPN
ijtc-1665	308	16	(	(	PUNCT
ijtc-1665	308	17	2020	2020	NUM
ijtc-1665	308	18	)	)	PUNCT
ijtc-1665	308	19	.	.	PUNCT
ijtc-1665	309	1	cash	cash	NOUN
ijtc-1665	309	2	flow	flow	NOUN
ijtc-1665	309	3	management	management	NOUN
ijtc-1665	309	4	and	and	CCONJ
ijtc-1665	309	5	financial	financial	ADJ
ijtc-1665	309	6	performance	performance	NOUN
ijtc-1665	309	7	of	of	ADP
ijtc-1665	309	8	quoted	quote	VERB
ijtc-1665	309	9	oil	oil	NOUN
ijtc-1665	309	10	and	and	CCONJ
ijtc-1665	309	11	gas	gas	NOUN
ijtc-1665	309	12	firms	firm	NOUN
ijtc-1665	309	13	in	in	ADP
ijtc-1665	309	14	nigeria	nigeria	PROPN
ijtc-1665	309	15	.	.	PUNCT
ijtc-1665	310	1	journal	journal	PROPN
ijtc-1665	310	2	of	of	ADP
ijtc-1665	310	3	accounting	accounting	NOUN
ijtc-1665	310	4	and	and	CCONJ
ijtc-1665	310	5	financial	financial	ADJ
ijtc-1665	310	6	mgt	mgt	NOUN
ijtc-1665	310	7	6	6	NUM
ijtc-1665	310	8	(	(	PUNCT
ijtc-1665	310	9	4	4	NUM
ijtc-1665	310	10	)	)	PUNCT
ijtc-1665	310	11	,	,	PUNCT
ijtc-1665	310	12	1	1	NUM
ijtc-1665	310	13	-	-	SYM
ijtc-1665	310	14	11	11	NUM
ijtc-1665	310	15	.	.	PUNCT
ijtc-1665	311	1	https://www.researchgate.net/publication/343627225	https://www.researchgate.net/publication/343627225	PROPN
ijtc-1665	311	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PRON
ijtc-1665	312	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2954291	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2954291	PROPN
ijtc-1665	312	2	https://www.researchgate.net/publication/343627317	https://www.researchgate.net/publication/343627317	PROPN
ijtc-1665	312	3	https://doi.org/10.1111/1911-3846.12150	https://doi.org/10.1111/1911-3846.12150	PROPN
ijtc-1665	312	4	https://doi.org/10.1016/j.intaccaudtax.2019.100270	https://doi.org/10.1016/j.intaccaudtax.2019.100270	PROPN
ijtc-1665	312	5	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	PROPN
ijtc-1665	312	6	https://www.atlantis-press.com/proceedings/icsshe-21/125964091	https://www.atlantis-press.com/proceedings/icsshe-21/125964091	PROPN
ijtc-1665	312	7	https://www.atlantis-press.com/proceedings/icsshe-21/125964091	https://www.atlantis-press.com/proceedings/icsshe-21/125964091	PROPN
ijtc-1665	312	8	https://doi.org/10.22495/cpr19a3	https://doi.org/10.22495/cpr19a3	VERB
ijtc-1665	312	9	https://doi.org/10.1108/sampj-01-2022-0046	https://doi.org/10.1108/sampj-01-2022-0046	PROPN
ijtc-1665	312	10	https://eprints.soas.ac.uk/32062/1/3547abe66039.pdf	https://eprints.soas.ac.uk/32062/1/3547abe66039.pdf	PROPN
ijtc-1665	312	11	https://doi.org/10.5430/afr.v6n3p64	https://doi.org/10.5430/afr.v6n3p64	PROPN
ijtc-1665	312	12	https://icanig.org/documents/40-corporate-social-responsibility-investments.pdf	https://icanig.org/documents/40-corporate-social-responsibility-investments.pdf	PROPN
ijtc-1665	312	13	https://icanig.org/documents/40-corporate-social-responsibility-investments.pdf	https://icanig.org/documents/40-corporate-social-responsibility-investments.pdf	PROPN
ijtc-1665	312	14	https://www.researchgate.net/publication/343627225	https://www.researchgate.net/publication/343627225	PROPN
ijtc-1665	312	15	impact	impact	NOUN
ijtc-1665	312	16	of	of	ADP
ijtc-1665	312	17	social	social	ADJ
ijtc-1665	312	18	responsibility	responsibility	NOUN
ijtc-1665	312	19	on	on	ADP
ijtc-1665	312	20	income	income	NOUN
ijtc-1665	312	21	tax	tax	NOUN
ijtc-1665	312	22	:	:	PUNCT
ijtc-1665	312	23	empirical	empirical	ADJ
ijtc-1665	312	24	evidence	evidence	NOUN
ijtc-1665	312	25	from	from	ADP
ijtc-1665	312	26	nigeria	nigeria	PROPN
ijtc-1665	312	27	oyasor	oyasor	PROPN
ijtc-1665	312	28	13	13	NUM
ijtc-1665	312	29	|	|	ADV
ijtc-1665	312	30	ilomata	ilomata	PROPN
ijtc-1665	312	31	international	international	ADJ
ijtc-1665	312	32	journal	journal	NOUN
ijtc-1665	312	33	of	of	ADP
ijtc-1665	312	34	tax	tax	PROPN
ijtc-1665	312	35	&	&	CCONJ
ijtc-1665	312	36	accounting	account	VERB
ijtc-1665	312	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	312	38	narotzki	narotzki	ADJ
ijtc-1665	312	39	,	,	PUNCT
ijtc-1665	312	40	d.	d.	PROPN
ijtc-1665	312	41	(	(	PUNCT
ijtc-1665	312	42	2017	2017	NUM
ijtc-1665	312	43	)	)	PUNCT
ijtc-1665	312	44	.	.	PUNCT
ijtc-1665	313	1	corporate	corporate	ADJ
ijtc-1665	313	2	social	social	ADJ
ijtc-1665	313	3	responsibility	responsibility	NOUN
ijtc-1665	313	4	and	and	CCONJ
ijtc-1665	313	5	taxation	taxation	NOUN
ijtc-1665	313	6	:	:	PUNCT
ijtc-1665	313	7	a	a	DET
ijtc-1665	313	8	chance	chance	NOUN
ijtc-1665	313	9	to	to	PART
ijtc-1665	313	10	develop	develop	VERB
ijtc-1665	313	11	the	the	DET
ijtc-1665	313	12	theory	theory	NOUN
ijtc-1665	313	13	.	.	PUNCT
ijtc-1665	314	1	western	western	ADJ
ijtc-1665	314	2	new	new	PROPN
ijtc-1665	314	3	england	england	PROPN
ijtc-1665	314	4	law	law	PROPN
ijtc-1665	314	5	review	review	PROPN
ijtc-1665	314	6	.	.	PUNCT
ijtc-1665	314	7	39(4/5	39(4/5	NOUN
ijtc-1665	314	8	)	)	PUNCT
ijtc-1665	314	9	,	,	PUNCT
ijtc-1665	314	10	539	539	NUM
ijtc-1665	314	11	-	-	SYM
ijtc-1665	314	12	556	556	NUM
ijtc-1665	314	13	.	.	PUNCT
ijtc-1665	314	14	https://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5	https://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5	ADV
ijtc-1665	314	15	obaideen	obaideen	ADJ
ijtc-1665	314	16	,	,	PUNCT
ijtc-1665	314	17	k	k	NOUN
ijtc-1665	314	18	,	,	PUNCT
ijtc-1665	314	19	shehata	shehata	NOUN
ijtc-1665	314	20	,	,	PUNCT
ijtc-1665	314	21	n	n	CCONJ
ijtc-1665	314	22	;	;	PUNCT
ijtc-1665	314	23	sayed	say	VERB
ijtc-1665	314	24	,	,	PUNCT
ijtc-1665	314	25	e.t	e.t	PROPN
ijtc-1665	314	26	;	;	PUNCT
ijtc-1665	314	27	abdelkareem	abdelkareem	PROPN
ijtc-1665	314	28	,	,	PUNCT
ijtc-1665	314	29	m.a.a	m.a.a	PROPN
ijtc-1665	314	30	;	;	PUNCT
ijtc-1665	314	31	mohamed	mohamed	PROPN
ijtc-1665	314	32	,	,	PUNCT
ijtc-1665	314	33	s	s	PROPN
ijtc-1665	314	34	;	;	PUNCT
ijtc-1665	314	35	mahmoud	mahmoud	PROPN
ijtc-1665	314	36	&	&	CCONJ
ijtc-1665	314	37	olabi	olabi	PROPN
ijtc-1665	314	38	,	,	PUNCT
ijtc-1665	314	39	a.g	a.g	PROPN
ijtc-1665	314	40	(	(	PUNCT
ijtc-1665	314	41	2022	2022	NUM
ijtc-1665	314	42	)	)	PUNCT
ijtc-1665	314	43	.	.	PUNCT
ijtc-1665	315	1	the	the	DET
ijtc-1665	315	2	role	role	NOUN
ijtc-1665	315	3	of	of	ADP
ijtc-1665	315	4	wastewater	wastewater	NOUN
ijtc-1665	315	5	treatment	treatment	NOUN
ijtc-1665	315	6	in	in	ADP
ijtc-1665	315	7	achieving	achieve	VERB
ijtc-1665	315	8	sustainable	sustainable	ADJ
ijtc-1665	315	9	development	development	NOUN
ijtc-1665	315	10	goals	goal	NOUN
ijtc-1665	315	11	(	(	PUNCT
ijtc-1665	315	12	sdgs	sdgs	ADJ
ijtc-1665	315	13	)	)	PUNCT
ijtc-1665	315	14	and	and	CCONJ
ijtc-1665	315	15	sustainability	sustainability	NOUN
ijtc-1665	315	16	guidelines	guideline	NOUN
ijtc-1665	315	17	,	,	PUNCT
ijtc-1665	315	18	energy	energy	NOUN
ijtc-1665	315	19	nexus	nexus	NOUN
ijtc-1665	315	20	,	,	PUNCT
ijtc-1665	315	21	volume	volume	NOUN
ijtc-1665	315	22	7	7	NUM
ijtc-1665	315	23	.	.	PUNCT
ijtc-1665	316	1	https://doi.org/10.1016/j.nexus.2022.100112	https://doi.org/10.1016/j.nexus.2022.100112	ADJ
ijtc-1665	316	2	oboreh	oboreh	NOUN
ijtc-1665	316	3	,	,	PUNCT
ijtc-1665	316	4	l.	l.	PROPN
ijtc-1665	316	5	e.	e.	PROPN
ijtc-1665	316	6	&	&	CCONJ
ijtc-1665	316	7	arukaroha	arukaroha	PROPN
ijtc-1665	316	8	,	,	PUNCT
ijtc-1665	316	9	j.	j.	PROPN
ijtc-1665	316	10	(	(	PUNCT
ijtc-1665	316	11	2021	2021	NUM
ijtc-1665	316	12	)	)	PUNCT
ijtc-1665	316	13	.	.	PUNCT
ijtc-1665	317	1	corporate	corporate	ADJ
ijtc-1665	317	2	social	social	ADJ
ijtc-1665	317	3	responsibility	responsibility	NOUN
ijtc-1665	317	4	and	and	CCONJ
ijtc-1665	317	5	performance	performance	NOUN
ijtc-1665	317	6	of	of	ADP
ijtc-1665	317	7	selected	select	VERB
ijtc-1665	317	8	quoted	quote	VERB
ijtc-1665	317	9	companies	company	NOUN
ijtc-1665	317	10	in	in	ADP
ijtc-1665	317	11	nigeria	nigeria	PROPN
ijtc-1665	317	12	.	.	PUNCT
ijtc-1665	318	1	international	international	ADJ
ijtc-1665	318	2	journal	journal	PROPN
ijtc-1665	318	3	of	of	ADP
ijtc-1665	318	4	business	business	PROPN
ijtc-1665	318	5	&	&	CCONJ
ijtc-1665	318	6	law	law	PROPN
ijtc-1665	318	7	research	research	NOUN
ijtc-1665	318	8	.	.	PUNCT
ijtc-1665	319	1	9(2):83	9(2):83	NUM
ijtc-1665	319	2	-	-	SYM
ijtc-1665	319	3	96	96	NUM
ijtc-1665	319	4	.	.	PUNCT
ijtc-1665	320	1	ijblr-j-9-2021.pdf	ijblr-j-9-2021.pdf	PROPN
ijtc-1665	320	2	ogunode	ogunode	PROPN
ijtc-1665	320	3	,	,	PUNCT
ijtc-1665	320	4	o.a	o.a	PROPN
ijtc-1665	320	5	.	.	PROPN
ijtc-1665	320	6	(	(	PUNCT
ijtc-1665	320	7	2022	2022	NUM
ijtc-1665	320	8	)	)	PUNCT
ijtc-1665	320	9	.	.	PUNCT
ijtc-1665	321	1	legitimacy	legitimacy	NOUN
ijtc-1665	321	2	theory	theory	NOUN
ijtc-1665	321	3	and	and	CCONJ
ijtc-1665	321	4	environmental	environmental	ADJ
ijtc-1665	321	5	accounting	accounting	NOUN
ijtc-1665	321	6	reporting	reporting	NOUN
ijtc-1665	321	7	and	and	CCONJ
ijtc-1665	321	8	practice	practice	NOUN
ijtc-1665	321	9	:	:	PUNCT
ijtc-1665	321	10	a	a	DET
ijtc-1665	321	11	review	review	NOUN
ijtc-1665	321	12	.	.	PUNCT
ijtc-1665	322	1	south	south	ADJ
ijtc-1665	322	2	asian	asian	PROPN
ijtc-1665	322	3	journal	journal	PROPN
ijtc-1665	322	4	of	of	ADP
ijtc-1665	322	5	social	social	ADJ
ijtc-1665	322	6	studies	study	NOUN
ijtc-1665	322	7	and	and	CCONJ
ijtc-1665	322	8	economics	economic	NOUN
ijtc-1665	322	9	.	.	PUNCT
ijtc-1665	323	1	13(1	13(1	X
ijtc-1665	323	2	):	):	PUNCT
ijtc-1665	323	3	17	17	NUM
ijtc-1665	323	4	-	-	SYM
ijtc-1665	323	5	28	28	NUM
ijtc-1665	323	6	.	.	PUNCT
ijtc-1665	324	1	10.9734	10.9734	NUM
ijtc-1665	324	2	/	/	SYM
ijtc-1665	324	3	sajsse/2022	sajsse/2022	NOUN
ijtc-1665	324	4	/	/	SYM
ijtc-1665	324	5	v13i130345	v13i130345	DET
ijtc-1665	324	6	otusanya	otusanya	NOUN
ijtc-1665	324	7	,	,	PUNCT
ijtc-1665	324	8	o.	o.	PROPN
ijtc-1665	324	9	j.	j.	PROPN
ijtc-1665	324	10	(	(	PUNCT
ijtc-1665	324	11	2011	2011	NUM
ijtc-1665	324	12	)	)	PUNCT
ijtc-1665	324	13	.	.	PUNCT
ijtc-1665	325	1	the	the	DET
ijtc-1665	325	2	role	role	NOUN
ijtc-1665	325	3	of	of	ADP
ijtc-1665	325	4	multinational	multinational	ADJ
ijtc-1665	325	5	companies	company	NOUN
ijtc-1665	325	6	in	in	ADP
ijtc-1665	325	7	tax	tax	NOUN
ijtc-1665	325	8	evasion	evasion	NOUN
ijtc-1665	325	9	and	and	CCONJ
ijtc-1665	325	10	tax	tax	NOUN
ijtc-1665	325	11	avoidance	avoidance	NOUN
ijtc-1665	325	12	:	:	PUNCT
ijtc-1665	325	13	the	the	DET
ijtc-1665	325	14	case	case	NOUN
ijtc-1665	325	15	of	of	ADP
ijtc-1665	325	16	nigeria	nigeria	PROPN
ijtc-1665	325	17	.	.	PUNCT
ijtc-1665	326	1	critical	critical	ADJ
ijtc-1665	326	2	perspectives	perspective	NOUN
ijtc-1665	326	3	on	on	ADP
ijtc-1665	326	4	accounting	accounting	NOUN
ijtc-1665	326	5	,	,	PUNCT
ijtc-1665	326	6	1(1	1(1	NUM
ijtc-1665	326	7	)	)	PUNCT
ijtc-1665	326	8	,	,	PUNCT
ijtc-1665	326	9	22	22	NUM
ijtc-1665	326	10	-	-	SYM
ijtc-1665	326	11	29	29	NUM
ijtc-1665	326	12	.	.	PUNCT
ijtc-1665	327	1	https://doi.org/10.1016/j.cpa.2010.10.005	https://doi.org/10.1016/j.cpa.2010.10.005	PROPN
ijtc-1665	327	2	preuß	preuß	NOUN
ijtc-1665	327	3	,	,	PUNCT
ijtc-1665	327	4	a.	a.	PROPN
ijtc-1665	327	5	&	&	CCONJ
ijtc-1665	327	6	preuß	preuß	PROPN
ijtc-1665	327	7	,	,	PUNCT
ijtc-1665	327	8	b.	b.	PROPN
ijtc-1665	327	9	(	(	PUNCT
ijtc-1665	327	10	2017	2017	NUM
ijtc-1665	327	11	)	)	PUNCT
ijtc-1665	327	12	.	.	PUNCT
ijtc-1665	328	1	corporate	corporate	ADJ
ijtc-1665	328	2	tax	tax	NOUN
ijtc-1665	328	3	payments	payment	NOUN
ijtc-1665	328	4	and	and	CCONJ
ijtc-1665	328	5	corporate	corporate	ADJ
ijtc-1665	328	6	social	social	ADJ
ijtc-1665	328	7	responsibility	responsibility	NOUN
ijtc-1665	328	8	:	:	PUNCT
ijtc-1665	328	9	complements	complement	NOUN
ijtc-1665	328	10	or	or	CCONJ
ijtc-1665	328	11	substitutes	substitute	NOUN
ijtc-1665	328	12	?	?	PUNCT
ijtc-1665	329	1	empirical	empirical	ADJ
ijtc-1665	329	2	evidence	evidence	NOUN
ijtc-1665	329	3	from	from	ADP
ijtc-1665	329	4	europe	europe	PROPN
ijtc-1665	329	5	,	,	PUNCT
ijtc-1665	329	6	business	business	PROPN
ijtc-1665	329	7	economic	economic	PROPN
ijtc-1665	329	8	j	j	PROPN
ijtc-1665	329	9	,	,	PUNCT
ijtc-1665	329	10	8	8	NUM
ijtc-1665	329	11	,	,	PUNCT
ijtc-1665	329	12	326	326	NUM
ijtc-1665	329	13	.	.	PUNCT
ijtc-1665	329	14	https://www.researchgate.net/publication/319079121	https://www.researchgate.net/publication/319079121	VERB
ijtc-1665	329	15	sari	sari	NOUN
ijtc-1665	329	16	,	,	PUNCT
ijtc-1665	329	17	p.	p.	NOUN
ijtc-1665	329	18	,	,	PUNCT
ijtc-1665	329	19	&	&	CCONJ
ijtc-1665	329	20	wiwiek	wiwiek	PROPN
ijtc-1665	329	21	,	,	PUNCT
ijtc-1665	329	22	p.	p.	NOUN
ijtc-1665	329	23	(	(	PUNCT
ijtc-1665	329	24	2019	2019	NUM
ijtc-1665	329	25	)	)	PUNCT
ijtc-1665	329	26	.	.	PUNCT
ijtc-1665	330	1	corporate	corporate	ADJ
ijtc-1665	330	2	social	social	ADJ
ijtc-1665	330	3	responsibility	responsibility	NOUN
ijtc-1665	330	4	and	and	CCONJ
ijtc-1665	330	5	tax	tax	NOUN
ijtc-1665	330	6	aggressiveness	aggressiveness	NOUN
ijtc-1665	330	7	in	in	ADP
ijtc-1665	330	8	perspective	perspective	NOUN
ijtc-1665	330	9	legitimacy	legitimacy	NOUN
ijtc-1665	330	10	theory	theory	NOUN
ijtc-1665	330	11	.	.	PUNCT
ijtc-1665	331	1	international	international	ADJ
ijtc-1665	331	2	journal	journal	PROPN
ijtc-1665	331	3	of	of	ADP
ijtc-1665	331	4	economics	economic	NOUN
ijtc-1665	331	5	,	,	PUNCT
ijtc-1665	331	6	business	business	NOUN
ijtc-1665	331	7	and	and	CCONJ
ijtc-1665	331	8	accounting	accounting	NOUN
ijtc-1665	331	9	research	research	NOUN
ijtc-1665	331	10	3	3	NUM
ijtc-1665	331	11	:	:	PUNCT
ijtc-1665	331	12	330–43	330–43	NUM
ijtc-1665	331	13	.	.	PUNCT
ijtc-1665	332	1	https://doi.org/10.29040/ijebar.v3i04.726	https://doi.org/10.29040/ijebar.v3i04.726	PROPN
ijtc-1665	332	2	scarpa	scarpa	PROPN
ijtc-1665	332	3	,	,	PUNCT
ijtc-1665	332	4	f.	f.	PROPN
ijtc-1665	332	5	&	&	CCONJ
ijtc-1665	332	6	signori	signori	PROPN
ijtc-1665	332	7	,	,	PUNCT
ijtc-1665	332	8	s.	s.	PROPN
ijtc-1665	332	9	(	(	PUNCT
ijtc-1665	332	10	2023	2023	NUM
ijtc-1665	332	11	)	)	PUNCT
ijtc-1665	332	12	.	.	PUNCT
ijtc-1665	333	1	understanding	understand	VERB
ijtc-1665	333	2	corporate	corporate	ADJ
ijtc-1665	333	3	tax	tax	NOUN
ijtc-1665	333	4	responsibility	responsibility	NOUN
ijtc-1665	333	5	:	:	PUNCT
ijtc-1665	333	6	a	a	DET
ijtc-1665	333	7	systematic	systematic	ADJ
ijtc-1665	333	8	literature	literature	NOUN
ijtc-1665	333	9	review	review	NOUN
ijtc-1665	333	10	.	.	PUNCT
ijtc-1665	334	1	sustainability	sustainability	NOUN
ijtc-1665	334	2	accounting	accounting	NOUN
ijtc-1665	334	3	,	,	PUNCT
ijtc-1665	334	4	management	management	NOUN
ijtc-1665	334	5	and	and	CCONJ
ijtc-1665	334	6	policy	policy	NOUN
ijtc-1665	334	7	journal	journal	NOUN
ijtc-1665	334	8	,	,	PUNCT
ijtc-1665	334	9	14	14	NUM
ijtc-1665	334	10	(	(	PUNCT
ijtc-1665	334	11	7	7	NUM
ijtc-1665	334	12	)	)	PUNCT
ijtc-1665	334	13	,	,	PUNCT
ijtc-1665	334	14	179201	179201	NUM
ijtc-1665	334	15	.	.	PUNCT
ijtc-1665	335	1	https://doi.org/10.1108/sampj-04-2022-0200	https://doi.org/10.1108/sampj-04-2022-0200	NOUN
ijtc-1665	335	2	.	.	PUNCT
ijtc-1665	336	1	sharma	sharma	PROPN
ijtc-1665	336	2	,	,	PUNCT
ijtc-1665	336	3	r.	r.	PROPN
ijtc-1665	336	4	b.	b.	PROPN
ijtc-1665	336	5	,	,	PUNCT
ijtc-1665	336	6	sharma	sharma	PROPN
ijtc-1665	336	7	,	,	PUNCT
ijtc-1665	336	8	a.	a.	PROPN
ijtc-1665	336	9	,	,	PUNCT
ijtc-1665	336	10	ali	ali	PROPN
ijtc-1665	336	11	,	,	PUNCT
ijtc-1665	336	12	s.	s.	PROPN
ijtc-1665	336	13	&	&	CCONJ
ijtc-1665	336	14	dadhich	dadhich	PROPN
ijtc-1665	336	15	,	,	PUNCT
ijtc-1665	336	16	j.	j.	PROPN
ijtc-1665	336	17	(	(	PUNCT
ijtc-1665	336	18	2021	2021	NUM
ijtc-1665	336	19	)	)	PUNCT
ijtc-1665	336	20	.	.	PUNCT
ijtc-1665	337	1	corporate	corporate	ADJ
ijtc-1665	337	2	social	social	ADJ
ijtc-1665	337	3	responsibility	responsibility	NOUN
ijtc-1665	337	4	and	and	CCONJ
ijtc-1665	337	5	financial	financial	ADJ
ijtc-1665	337	6	performance	performance	NOUN
ijtc-1665	337	7	:	:	PUNCT
ijtc-1665	337	8	evidence	evidence	NOUN
ijtc-1665	337	9	from	from	ADP
ijtc-1665	337	10	manufacturing	manufacturing	NOUN
ijtc-1665	337	11	and	and	CCONJ
ijtc-1665	337	12	service	service	NOUN
ijtc-1665	337	13	industry	industry	NOUN
ijtc-1665	337	14	.	.	PUNCT
ijtc-1665	338	1	academic	academic	ADJ
ijtc-1665	338	2	journal	journal	NOUN
ijtc-1665	338	3	of	of	ADP
ijtc-1665	338	4	interdisciplinary	interdisciplinary	ADJ
ijtc-1665	338	5	studies	study	NOUN
ijtc-1665	338	6	.	.	PUNCT
ijtc-1665	339	1	10	10	NUM
ijtc-1665	339	2	(	(	PUNCT
ijtc-1665	339	3	3	3	NUM
ijtc-1665	339	4	)	)	PUNCT
ijtc-1665	339	5	,	,	PUNCT
ijtc-1665	339	6	301	301	NUM
ijtc-1665	339	7	-	-	SYM
ijtc-1665	339	8	307	307	NUM
ijtc-1665	339	9	.	.	PUNCT
ijtc-1665	340	1	https://www.researchgate.net/publication/351473926	https://www.researchgate.net/publication/351473926	NOUN
ijtc-1665	340	2	silva	silva	PROPN
ijtc-1665	340	3	,	,	PUNCT
ijtc-1665	340	4	p.	p.	PROPN
ijtc-1665	340	5	f.	f.	PROPN
ijtc-1665	340	6	,	,	PUNCT
ijtc-1665	340	7	sá	sá	PROPN
ijtc-1665	340	8	,	,	PUNCT
ijtc-1665	340	9	c.	c.	PROPN
ijtc-1665	340	10	,	,	PUNCT
ijtc-1665	340	11	&	&	CCONJ
ijtc-1665	340	12	eugénio	eugénio	PROPN
ijtc-1665	340	13	,	,	PUNCT
ijtc-1665	340	14	t.	t.	PROPN
ijtc-1665	340	15	(	(	PUNCT
ijtc-1665	340	16	2024	2024	NUM
ijtc-1665	340	17	)	)	PUNCT
ijtc-1665	340	18	.	.	PUNCT
ijtc-1665	341	1	the	the	DET
ijtc-1665	341	2	influence	influence	NOUN
ijtc-1665	341	3	of	of	ADP
ijtc-1665	341	4	social	social	ADJ
ijtc-1665	341	5	responsibility	responsibility	NOUN
ijtc-1665	341	6	practices	practice	NOUN
ijtc-1665	341	7	on	on	ADP
ijtc-1665	341	8	tax	tax	NOUN
ijtc-1665	341	9	planning	planning	NOUN
ijtc-1665	341	10	:	:	PUNCT
ijtc-1665	341	11	an	an	DET
ijtc-1665	341	12	empirical	empirical	ADJ
ijtc-1665	341	13	study	study	NOUN
ijtc-1665	341	14	for	for	ADP
ijtc-1665	341	15	companies	company	NOUN
ijtc-1665	341	16	listed	list	VERB
ijtc-1665	341	17	on	on	ADP
ijtc-1665	341	18	euronext	euronext	PROPN
ijtc-1665	341	19	lisbon	lisbon	PROPN
ijtc-1665	341	20	.	.	PUNCT
ijtc-1665	342	1	international	international	ADJ
ijtc-1665	342	2	journal	journal	PROPN
ijtc-1665	342	3	of	of	ADP
ijtc-1665	342	4	financial	financial	ADJ
ijtc-1665	342	5	studies	study	NOUN
ijtc-1665	342	6	,	,	PUNCT
ijtc-1665	342	7	12(3	12(3	NUM
ijtc-1665	342	8	)	)	PUNCT
ijtc-1665	342	9	,	,	PUNCT
ijtc-1665	342	10	73	73	NUM
ijtc-1665	342	11	.	.	PUNCT
ijtc-1665	343	1	https://doi.org/10.3390/ijfs12030073	https://doi.org/10.3390/ijfs12030073	PROPN
ijtc-1665	343	2	suddaby	suddaby	PROPN
ijtc-1665	343	3	,	,	PUNCT
ijtc-1665	343	4	r.	r.	PROPN
ijtc-1665	343	5	,	,	PUNCT
ijtc-1665	343	6	bitektine	bitektine	PROPN
ijtc-1665	343	7	,	,	PUNCT
ijtc-1665	343	8	a.	a.	PROPN
ijtc-1665	343	9	,	,	PUNCT
ijtc-1665	343	10	&	&	CCONJ
ijtc-1665	343	11	haack	haack	PROPN
ijtc-1665	343	12	,	,	PUNCT
ijtc-1665	343	13	p.	p.	NOUN
ijtc-1665	343	14	(	(	PUNCT
ijtc-1665	343	15	2017	2017	NUM
ijtc-1665	343	16	)	)	PUNCT
ijtc-1665	343	17	.	.	PUNCT
ijtc-1665	344	1	legitimacy	legitimacy	NOUN
ijtc-1665	344	2	.	.	PUNCT
ijtc-1665	345	1	academy	academy	PROPN
ijtc-1665	345	2	of	of	ADP
ijtc-1665	345	3	management	management	NOUN
ijtc-1665	345	4	annals	annal	NOUN
ijtc-1665	345	5	.	.	PUNCT
ijtc-1665	346	1	11(1):451478	11(1):451478	X
ijtc-1665	346	2	.	.	PUNCT
ijtc-1665	347	1	https://doi.org/10.5465/annals.2015.0101	https://doi.org/10.5465/annals.2015.0101	PROPN
ijtc-1665	347	2	sunday	sunday	PROPN
ijtc-1665	347	3	c.	c.	PROPN
ijtc-1665	347	4	e	e	PROPN
ijtc-1665	347	5	,	,	PUNCT
ijtc-1665	347	6	&	&	CCONJ
ijtc-1665	347	7	adenike	adenike	PROPN
ijtc-1665	347	8	o.	o.	PROPN
ijtc-1665	347	9	b.	b.	PROPN
ijtc-1665	347	10	(	(	PUNCT
ijtc-1665	347	11	2016	2016	NUM
ijtc-1665	347	12	)	)	PUNCT
ijtc-1665	347	13	.	.	PUNCT
ijtc-1665	348	1	corporate	corporate	ADJ
ijtc-1665	348	2	social	social	ADJ
ijtc-1665	348	3	responsibility	responsibility	NOUN
ijtc-1665	348	4	in	in	ADP
ijtc-1665	348	5	nigeria	nigeria	PROPN
ijtc-1665	348	6	:	:	PUNCT
ijtc-1665	348	7	a	a	DET
ijtc-1665	348	8	critical	critical	ADJ
ijtc-1665	348	9	review	review	NOUN
ijtc-1665	348	10	of	of	ADP
ijtc-1665	348	11	the	the	DET
ijtc-1665	348	12	literature	literature	NOUN
ijtc-1665	348	13	.	.	PUNCT
ijtc-1665	349	1	international	international	ADJ
ijtc-1665	349	2	journal	journal	PROPN
ijtc-1665	349	3	of	of	ADP
ijtc-1665	349	4	business	business	NOUN
ijtc-1665	349	5	and	and	CCONJ
ijtc-1665	349	6	management	management	NOUN
ijtc-1665	349	7	review	review	NOUN
ijtc-1665	349	8	.	.	PUNCT
ijtc-1665	350	1	4(10),86	4(10),86	PROPN
ijtc-1665	350	2	-	-	PUNCT
ijtc-1665	350	3	103	103	NUM
ijtc-1665	350	4	.	.	PUNCT
ijtc-1665	351	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3856705	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3856705	NOUN
ijtc-1665	351	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	X
ijtc-1665	351	3	https://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5	https://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5	AUX
ijtc-1665	351	4	https://doi.org/10.1016/j.nexus.2022.100112	https://doi.org/10.1016/j.nexus.2022.100112	PROPN
ijtc-1665	351	5	https://www.seahipublications.org/wp-content/uploads/2024/05/ijblr-j-9-2021.pdf	https://www.seahipublications.org/wp-content/uploads/2024/05/ijblr-j-9-2021.pdf	PROPN
ijtc-1665	351	6	http://dx.doi.org/10.9734/sajsse/2022/v13i130345	http://dx.doi.org/10.9734/sajsse/2022/v13i130345	X
ijtc-1665	351	7	https://doi.org/10.1016/j.cpa.2010.10.005	https://doi.org/10.1016/j.cpa.2010.10.005	PROPN
ijtc-1665	351	8	https://www.researchgate.net/publication/319079121	https://www.researchgate.net/publication/319079121	ADJ
ijtc-1665	351	9	https://doi.org/10.29040/ijebar.v3i04.726	https://doi.org/10.29040/ijebar.v3i04.726	NOUN
ijtc-1665	351	10	https://doi.org/10.1108/sampj-04-2022-0200	https://doi.org/10.1108/sampj-04-2022-0200	PRON
ijtc-1665	351	11	https://www.researchgate.net/publication/351473926	https://www.researchgate.net/publication/351473926	NOUN
ijtc-1665	351	12	https://doi.org/10.3390/ijfs12030073	https://doi.org/10.3390/ijfs12030073	NOUN
ijtc-1665	351	13	https://doi.org/10.5465/annals.2015.0101	https://doi.org/10.5465/annals.2015.0101	PROPN
ijtc-1665	351	14	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3856705	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3856705	PROPN
ijtc-1665	351	15	impact	impact	NOUN
ijtc-1665	351	16	of	of	ADP
ijtc-1665	351	17	social	social	ADJ
ijtc-1665	351	18	responsibility	responsibility	NOUN
ijtc-1665	351	19	on	on	ADP
ijtc-1665	351	20	income	income	NOUN
ijtc-1665	351	21	tax	tax	NOUN
ijtc-1665	351	22	:	:	PUNCT
ijtc-1665	351	23	empirical	empirical	ADJ
ijtc-1665	351	24	evidence	evidence	NOUN
ijtc-1665	351	25	from	from	ADP
ijtc-1665	351	26	nigeria	nigeria	PROPN
ijtc-1665	351	27	oyasor	oyasor	PROPN
ijtc-1665	351	28	14	14	NUM
ijtc-1665	351	29	|	|	ADV
ijtc-1665	351	30	ilomata	ilomata	PROPN
ijtc-1665	351	31	international	international	ADJ
ijtc-1665	351	32	journal	journal	NOUN
ijtc-1665	351	33	of	of	ADP
ijtc-1665	351	34	tax	tax	PROPN
ijtc-1665	351	35	&	&	CCONJ
ijtc-1665	351	36	accounting	accounting	PROPN
ijtc-1665	351	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1665	351	38	tarek	tarek	PROPN
ijtc-1665	351	39	,	,	PUNCT
ijtc-1665	351	40	a.	a.	PROPN
ijtc-1665	351	41	&	&	CCONJ
ijtc-1665	351	42	aboud	aboud	PROPN
ijtc-1665	351	43	,	,	PUNCT
ijtc-1665	351	44	a.	a.	NOUN
ijtc-1665	351	45	(	(	PUNCT
ijtc-1665	351	46	2020	2020	NUM
ijtc-1665	351	47	)	)	PUNCT
ijtc-1665	351	48	.	.	PUNCT
ijtc-1665	352	1	tax	tax	NOUN
ijtc-1665	352	2	avoidance	avoidance	NOUN
ijtc-1665	352	3	,	,	PUNCT
ijtc-1665	352	4	corporate	corporate	ADJ
ijtc-1665	352	5	governance	governance	NOUN
ijtc-1665	352	6	,	,	PUNCT
ijtc-1665	352	7	and	and	CCONJ
ijtc-1665	352	8	corporate	corporate	ADJ
ijtc-1665	352	9	social	social	ADJ
ijtc-1665	352	10	responsibility	responsibility	NOUN
ijtc-1665	352	11	:	:	PUNCT
ijtc-1665	352	12	the	the	DET
ijtc-1665	352	13	case	case	NOUN
ijtc-1665	352	14	of	of	ADP
ijtc-1665	352	15	the	the	DET
ijtc-1665	352	16	egyptian	egyptian	ADJ
ijtc-1665	352	17	capital	capital	NOUN
ijtc-1665	352	18	market	market	NOUN
ijtc-1665	352	19	.	.	PUNCT
ijtc-1665	353	1	journal	journal	PROPN
ijtc-1665	353	2	of	of	ADP
ijtc-1665	353	3	international	international	ADJ
ijtc-1665	353	4	accounting	accounting	NOUN
ijtc-1665	353	5	,	,	PUNCT
ijtc-1665	353	6	auditing	auditing	NOUN
ijtc-1665	353	7	and	and	CCONJ
ijtc-1665	353	8	taxation	taxation	NOUN
ijtc-1665	353	9	38	38	NUM
ijtc-1665	353	10	:	:	SYM
ijtc-1665	353	11	100304	100304	NUM
ijtc-1665	353	12	.	.	PUNCT
ijtc-1665	354	1	https://doi.org/10.1016/j.intaccaudtax.2020.100304	https://doi.org/10.1016/j.intaccaudtax.2020.100304	PROPN
ijtc-1665	354	2	umobong	umobong	PROPN
ijtc-1665	354	3	,	,	PUNCT
ijtc-1665	354	4	a.	a.	NOUN
ijtc-1665	354	5	a.	a.	PROPN
ijtc-1665	354	6	&	&	CCONJ
ijtc-1665	354	7	agburuga	agburuga	PROPN
ijtc-1665	354	8	,	,	PUNCT
ijtc-1665	354	9	u.	u.	PROPN
ijtc-1665	354	10	(	(	PUNCT
ijtc-1665	354	11	2018	2018	NUM
ijtc-1665	354	12	)	)	PUNCT
ijtc-1665	354	13	.	.	PUNCT
ijtc-1665	355	1	corporate	corporate	ADJ
ijtc-1665	355	2	tax	tax	NOUN
ijtc-1665	355	3	and	and	CCONJ
ijtc-1665	355	4	corporate	corporate	ADJ
ijtc-1665	355	5	social	social	ADJ
ijtc-1665	355	6	responsibility	responsibility	NOUN
ijtc-1665	355	7	of	of	ADP
ijtc-1665	355	8	firms	firm	NOUN
ijtc-1665	355	9	in	in	ADP
ijtc-1665	355	10	nigeria	nigeria	PROPN
ijtc-1665	355	11	,	,	PUNCT
ijtc-1665	355	12	research	research	NOUN
ijtc-1665	355	13	journal	journal	NOUN
ijtc-1665	355	14	of	of	ADP
ijtc-1665	355	15	finance	finance	NOUN
ijtc-1665	355	16	and	and	CCONJ
ijtc-1665	355	17	accounting	accounting	NOUN
ijtc-1665	355	18	.	.	PUNCT
ijtc-1665	356	1	9(10	9(10	NUM
ijtc-1665	356	2	)	)	PUNCT
ijtc-1665	356	3	,	,	PUNCT
ijtc-1665	356	4	8	8	NUM
ijtc-1665	356	5	-	-	SYM
ijtc-1665	356	6	25	25	NUM
ijtc-1665	356	7	.	.	PUNCT
ijtc-1665	357	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	PROPN
ijtc-1665	357	2	whait	whait	PROPN
ijtc-1665	357	3	,	,	PUNCT
ijtc-1665	357	4	r.	r.	PROPN
ijtc-1665	357	5	b.	b.	PROPN
ijtc-1665	357	6	,	,	PUNCT
ijtc-1665	357	7	katherine	katherine	PROPN
ijtc-1665	357	8	,	,	PUNCT
ijtc-1665	357	9	l.	l.	PROPN
ijtc-1665	357	10	c.	c.	PROPN
ijtc-1665	357	11	,	,	PUNCT
ijtc-1665	357	12	eduardo	eduardo	PROPN
ijtc-1665	357	13	,	,	PUNCT
ijtc-1665	357	14	o.	o.	PROPN
ijtc-1665	357	15	,	,	PUNCT
ijtc-1665	357	16	&	&	CCONJ
ijtc-1665	357	17	roger	roger	PROPN
ijtc-1665	357	18	l.	l.	PROPN
ijtc-1665	357	19	b.	b.	PROPN
ijtc-1665	357	20	(	(	PUNCT
ijtc-1665	357	21	2018	2018	NUM
ijtc-1665	357	22	)	)	PUNCT
ijtc-1665	357	23	.	.	PUNCT
ijtc-1665	358	1	what	what	PRON
ijtc-1665	358	2	do	do	AUX
ijtc-1665	358	3	we	we	PRON
ijtc-1665	358	4	know	know	VERB
ijtc-1665	358	5	about	about	ADP
ijtc-1665	358	6	tax	tax	NOUN
ijtc-1665	358	7	aggressiveness	aggressiveness	NOUN
ijtc-1665	358	8	and	and	CCONJ
ijtc-1665	358	9	corporate	corporate	ADJ
ijtc-1665	358	10	social	social	ADJ
ijtc-1665	358	11	responsibility	responsibility	NOUN
ijtc-1665	358	12	?	?	PUNCT
ijtc-1665	359	1	an	an	DET
ijtc-1665	359	2	integrative	integrative	ADJ
ijtc-1665	359	3	review	review	NOUN
ijtc-1665	359	4	.	.	PUNCT
ijtc-1665	360	1	journal	journal	NOUN
ijtc-1665	360	2	of	of	ADP
ijtc-1665	360	3	cleaner	clean	ADJ
ijtc-1665	360	4	production	production	NOUN
ijtc-1665	360	5	204	204	NUM
ijtc-1665	360	6	:	:	PUNCT
ijtc-1665	360	7	542–52	542–52	NUM
ijtc-1665	360	8	.	.	PUNCT
ijtc-1665	361	1	https://doi.org/10.1016/j.jclepro.2018.08.334	https://doi.org/10.1016/j.jclepro.2018.08.334	PROPN
ijtc-1665	361	2	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg	PROPN
ijtc-1665	361	3	https://doi.org/10.1016/j.intaccaudtax.2020.100304	https://doi.org/10.1016/j.intaccaudtax.2020.100304	ADJ
ijtc-1665	361	4	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3189628	PROPN
ijtc-1665	361	5	https://doi.org/10.1016/j.jclepro.2018.08.334	https://doi.org/10.1016/j.jclepro.2018.08.334	VERB